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FASB Statement of Financial Accounting Standards No. 95, Statement of Cash Flows (FAS 95) FASB Statement of Financial Accounting Standards No. 115, Accounting for Certain Investments in Debt and Equity Securities (FAS 115) 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 328, Auditing Fair Value Measurements and Disclosures AU 329, Analytical Procedures AU 330, The Confirmation Process AU 332, Auditing Investments AU 339, Audit Documentation 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" |