Auditing Standards
SAS 1. Part of Audit Performed by Other Independent Auditors. AU 543. Related ... Identified in an Audit (Read the article entitled Understanding SAS No. 112) ...
http://www.aicpa.org/Professional+Resources/Accounting+and+Auditing/Audit+and+Attest+Standards/Authoritative+Standards+and+Related+Guidance+for+Non-Issuers/auditing_standards.htm