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CON2, FASB Statement of Financial Accounting Concepts No. 2, Qualitative Characteristics of Accounting Information AU 311, Planning and Supervision AU 312, Audit Risk and Materiality in Conducting an Audit AU 316, Consideration of Fraud in a Financial Statement Audit AU 317, Illegal Acts AU 333, Management Representations AU 339, Audit Documentation AU 350, Audit Sampling AU 380, Communications with Audit Committees AICPA Auditing Standards Board, Exposure Draft, "Understanding the Entity and Its Environment and Assessing the Risks of Material Misstatement" AICPA Auditing Standards Board, Exposure Draft, "Performing Audit Procedures in Response to Assessed Risks and Evaluating the Audit Evidence Obtained" SEC Staff Accounting Bulletin No. 99, Materiality |