1. American Institute of Certified Public Accountants (AICPA).
2000. Auditing Derivative Instruments, Hedging Activities, and Investments in Securities. Statement on Auditing Standards No. 92. New York, NY:AICPA.
2. American Institute of Certified Public Accountants (AICPA).
2002
a. Consideration of Fraud in a Financial Statement Audit. Statement on Auditing Standards No. 99. New York, NY:AICPA.
3. American Institute of Certified Public Accountants (AICPA).
2002
b. Interim Financial Information. Statement on Auditing Standards No. 100. New York, NY:AICPA.
4. American Institute of Certified Public Accountants (AICPA).
2003. Auditing Fair Value Measurements and Disclosures. Statement on Auditing Standards No. 101. New York, NY:AICPA.
5. An empirical analysis of audit delay;Ashton;Journal of Accounting Research,1987