[1]
ACCA Global | Global body for professional accountants: http://www.accaglobal.com/uk/en.html.
[2]
Arens, A.A. et al. 2014. Auditing and assurance services: an integrated approach. Pearson Education.
[3]
Boynton, W.C. and Johnson, R. 2006. Modern auditing: assurance services and the integrity of financial reporting. John Wiley & Sons, Inc.
[4]
Chartered Institute of Internal Auditors | iia.org.uk: https://www.iia.org.uk/.
[5]
CIMA - Chartered Institute of Management Accountants: http://www.cimaglobal.com/.
[6]
F8 past exam papers | ACCA Global: http://www.accaglobal.com/uk/en/student/exam-support-resources/fundamentals-exams-study-resources/f8/past-exam-papers.html.
[7]
Hayes, R.S. 2012. Principles of auditing: an introduction to international standards on auditing. Financial Times Prentice Hall.
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ICAEW: http://www.icaew.com/.
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IFRS - Home: http://www.ifrs.org/Pages/default.aspx.
[10]
Porter, B. 2014. Pages 381 to 466. 381–466.
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Referencing Guidance: https://portal.roehampton.ac.uk/information/library/Pages/referencing-and-refworks.aspx.
[12]
Accounting, Auditing, & Accountability Journal.
[13]
Journal of Applied Accounting Research.
[14]
Managerial Auditing Journal.
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The British accounting review.