1. American Institute of Certified Public Accountants (AICPA). (2010). Statements on quality control standards No. 8: A Firm's System of Quality Control. Retrieved from https://www.aicpa.org/research/standards/auditattest/sqcs.html.
2. AU-C 600: Special considerations – audits of group financial statements (including the work of component auditors),2017
3. Statements on standards for tax services No. 6, knowledge of error: Return preparation and administrative proceedings,2018
4. AU-C 450: Evaluation of misstatements identified during the audit,2020
5. A reexamination of accountants' organizational-professional conflict;Aranya;The Accounting Review,1984