1. Audit and Accounting Guide for Savings and Loan Associations;American Institute of Certified Public Accountants (AICPA),1979
2. Statement of Auditing Standard No. 34: The Auditor's Considerations When a Question Arises about an Entity's Continued Existence;American Institute of Certified Public Accountants (AICPA),1981
3. Statement of Auditing Standard No. 59: The Auditor's Consideration of an Entity's Ability to Continue as a Going Concern;American Institute of Certified Public Accountants (AICPA),1988