1. Planning and Supervision. Statement of Auditing Standards No. 108;American Institute of Certified Public Accountants (AICPA),2006
2. Understanding the Entity and Its Environment and Assessing the Risks of Material Misstatement. Statement of Auditing Standards No. 109;American Institute of Certified Public Accountants (AICPA),2006
3. Performing Audit Procedures in Response to Assessed Risks and Evaluating the Audit Evidence Obtained. Statement of Auditing Standards No. 110;American Institute of Certified Public Accountants (AICPA),2006
4. Auditor industry specialization and earnings quality;Balsam;Audit. J. Pract. Theory,2003
5. Factors associated with severity classification of Sarbanes–Oxley Section 404 internal control deficiencies;Bedard;Account. Rev.,2011