Arens, A A, Best, P J, Shailer, G E P, Fiedler, B A, Elder, R & Beasley, M 2013, Auditing, assurance services and ethics in Australia - an integrated approach, 9th edn, Pearson Australia, Frenchs Forest, NSW.
ICAA, Auditing and assurance and ethics handbook, John Wiley & Sons, Milton, Qld, Australia.