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Audit Evidence. Statement on Auditing Standards No. 122, AU-C Section 500.
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2. American Institute of Certified Public Accountants (AICPA).
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An Audit of Internal Control Over Financial Reporting That Is Integrated with an Audit of Financial Statements. Statement on Auditing Standards No. 130, AU-C Section 940.
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3. American Institute of Certified Public Accountants (AICPA).
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Audit Considerations Relating to an Entity Using a Service Organization. Statement on Auditing Standards No. 122, 128, and 130, AU-C Section 402.
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Exposure Draft: Proposed Statement on Auditing Standards—Audit Evidence.
Available at: https://www.icpas.org/docs/default-source/default-document-library/exposure-draft---audit-evidence.pdf?sfvrsn=fbf0b1d_0
5. American Institute of Certified Public Accountants and Chartered Professional Accountants of Canada (AICPA and CPA Canada).
2017.
Blockchain technology and its potential impact on the audit and assurance profession.
Available at: https://www.aicpa.org/content/dam/aicpa/interestareas/frc/assuranceadvisoryservices/downloadabledocuments/blockchain-technology-and-its-potential-impact-on-the-audit-and-assurance-profession.pdf