Referensi
               Auditing  &  Assurance  Servives:  Systematic  Approach  (Edisi  8)  –  Messier,  Glover,  and
                     Prowitt – McGraw Hill
               Auditing  and  Assurance  services:  An    Integrated  Approach  (Fifteenth  Edition)  Alvin  A.
                     Arens, Randal J. Elder, Mark S. Beasley – Pearson
                               DOKUMEN
                                                     IAI
                                                           104