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2. International Auditing and Assurance Standards Board (IAASB) . 2010 . Proposed International Standards on Auditing: ISA 315 (Revised), Identifying and Assessing the Risks of Material Misstatement through Understanding the Entity and Its Environment and ISA 610 (Revised), Using the Work of Internal Auditors . New York, NY : IAASB .
3. Public Company Accounting Oversight Board (PCAOB) . 2010 . Rulemaking Docket Matter No. 028: Proposed Auditing Standard Related to Confirmation and Related Amendments to PCAOB Standards . Washington, D.C .: PCAOB .