AICPA, Audit Sampling (Audit Guide) (New York: AICPA, 2012)

AU 240, Consideration of Fraud in a Financial Statement Audit

AU 530, Audit Sampling

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

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

PCAOB Auditing Standard No. 14, Evaluating Audit Results

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