COSO, Internal Control—Integrated Framework (New York: AICPA, 2013)

AU 240, Consideration of Fraud in a Financial Statement Audit

AU 505, External Confirmations

AU 520, Analytical Procedures

AU 540, Auditing Accounting Estimates, Including Fair Value Accounting Estimates and Related Disclosures

AU 610, Using the Work of Internal Auditors

PCAOB Auditing Standard No. 3, Audit Documentation (AU 230)

PCAOB Auditing Standard No. 5, An Audit of Internal Control over Financial Reporting That Is Integrated with an Audit of Financial Statements

PCAOB Auditing Standard No. 8, Audit Risk

PCAOB Auditing Standard No. 9, Audit Planning (AU 300)

PCAOB Auditing Standard No. 10, Supervision of the Audit Engagement

PCAOB Auditing Standard No. 11, Consideration of Materiality in Planning and Performing an Audit (AU 320)

PCAOB Auditing Standard No. 12, Identifying and Assessing Risks of Material Misstatement (AU 315)

PCAOB Auditing Standard No. 13, The Auditor's Responses to the Risks of Material Misstatement (AU 330)

PCAOB Auditing Standard No. 14, Evaluating Audit Results (AU 450)

PCAOB Auditing Standard No. 15, Audit Evidence (AU 500)

PCAOB Auditing Standard No. 17, Related Parties (AU 550)