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Referensi


               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.

               Ikatan Akuntan Indonesia. 2018. Kode Etik Akuntan Profesional.
               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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