AICPA, Audit Guide, Auditing Revenue in Certain Industries SEC Staff Accounting Bulletin No. 101, Revenue Recognition in Financial Statements FASB Statement of Financial Accounting Concepts No. 5, Recognition and Measurement in Financial Statements of Business Enterprises (CON5) FASB Statement of Financial Accounting Concepts No. 6, Elements of Financial Statements (CON6) FAS 57, Related Parties Disclosures 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 322, The Auditor's Consideration of the Internal Audit Function in an Audit of Financial Statements AU 329, Analytical Procedures AU 330, The Confirmation Process AU 339, Audit Documentation AU 342, Auditing Accounting Estimates 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."
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