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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 319, Consideration of Internal Control in a Financial Statement Audit AU 326, Evidential Matter AU 329, Analytical Procedures AU 330, The Confirmation Process AU 339, Audit Documentation AICPA Auditing Standards Board, Exposure Draft, "Audit Evidence" AICPA Auditing Standards Board, Exposure Draft, "Performing Audit Procedures in Response to Assessed Risks and Evaluating the Audit Evidence Obtained" PCAOB Auditing Standard No. 3, Audit Documentation (AS 3) |