1. American Institute of Certified Public Accountants (AICPA). 1983. Auditing Sampling. Statement on Auditing Standards No. 39. New York, NY: AICPA.
2. American Institute of Certified Public Accountants (AICPA). 1984. Audit Risk and Materiality in Conducting an Audit. Statement on Auditing Standards No. 47. New York, NY: AICPA.
3. American Institute of Certified Public Accountants (AICPA). 1988. Auditing Accounting Estimates. Statement on Auditing Standards No. 57. New York, NY: AICPA.
4. American Institute of Certified Public Accountants (AICPA). 1994. Dealing with Audit Differences. Practice Alert No. 94-1. New York, NY: AICPA.
5. American Institute of Certified Public Accountants (AICPA). 1999. Audit Adjustments. Statement on Auditing Standards No. 89. New York, NY: AICPA.