Accounting Standards for Fraud
SAS 56 - Analytical Procedures
SAS 80 - Amendment to Statement on Auditing Standards No. 31, Evidential Matter
SAS 94 - The Effect of Information Technology on the Auditor’s Consideration of Internal Control in a Financial Statement Audit
SAS 99 - Consideration of Fraud in a Financial Statement Audit (effective 12/15/2002)
PITF 2003-02 - Practice Alert: Journal Entries and Other Adjustments (June, 2003)
SSARS 10 - Performance of Review Engagements (effective 12/15/2004)
SSARS 11 - Standards for Accounting and Review Services (effective May, 2004)
SSARS 12 - Omnibus Statement on Standards for Accounting and Review Services (effective May, 2004)
SIAS 3 - Deterrence, Detection, Investigation, and Reporting of Fraud
- 3/21/2007 - updated 5/10/2007 -