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Referensi
               Arens, A. A., R. J. Elder and M. S. Beasley. 2014. Auditing and Assurances Services: An

                     Integrated Approach. Pearson.
               Hayes,  R.  S.,  P.  Wallage  and  J.  C.  A.  Gortemaker.  2014.  Principles  of  Auditing:  An

                     Introduction to International Standards on Auditing. Prentice Hall, Financial Times.
               Johnstone, K. M., L. E. Rittenberg, A. A. Gramling, and S. E. Gramling. 2013. Auditing: A

                     Risk-based Approach to Conducting a Quality Audit. Cengage Learning.

               The Institute of Chartered Accountants in  England and Wales. 2015.  Assurance: Question
                     Bank for Exams in 2016. Polestar Wheatons.

               The  Institute  of  Chartered  Accountants  in  England  and  Wales.  2015.  Assurance:  Study

                     Manual for Exams in 2016. Polestar Wheatons.





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