1. Advisory Committee on the Auditing Profession (ACAP).
2008. Final Report of the Advisory Committee on the Auditing Profession to the U.S. Department of the Treasury. October 6. Available at:http://www.treas.gov/offices/domestic-finance/acap/docs/final-report.pdf.
2. European Commission (EC).
2006. Directive 2006/43/EC of the European Parliament and of the Council of 17 May 2006 on statutory audits of annual accounts and consolidated accounts, amending Council directives 78/660/EEC and 83/349/EEC and repealing Council directive 84/253/EE. Official Journal of the European Union 49 (June 9): L157/87–L157/107.
3. Public Company Accounting Oversight Board (PCAOB).
2008. Rules on Periodic Reporting by Registered Public Accounting Firms. PCAOB Release No. 2008-004. Available at:http://www.pcaobus.org/Rules/Rulemaking/Docket019/2008-06-10_Release_No_2008-004.pdf.
4. Public Company Accounting Oversight Board (PCAOB).
2009. Concept Release on Requiring the Engagement Partner to Sign the Audit Report. PCAOB Release No. 2009-005. Available at:http://www.pcaobus.org/Rules/Rulemaking/Docket029/2009-07-28_Release_No_2009-005.pdf.