(See related pages)
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COSO, Internal Control—Integrated Framework (New York: AICPA, 1992) AU 311, Planning and Supervision AU 312, Audit Risk and Materiality in Conducting an Audit AU 313, Substantive Tests Prior to the Balance-Sheet Date AU 319, Consideration of Internal Control in a Financial Statement Audit AU 322, The Auditor's Consideration of the Internal Audit Function in an Audit of Financial Statements AU 324, Service Organizations AU 325, Communication of Internal Control-Related Matters Noted in an Audit AU 329, Analytical Procedures AU 339, Audit Documentation AU 532, Restricting the Use of an Auditor's Report 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, "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 and Amendments to Interim Auditing Standards (AS3) |