米国監査手続書
Federal Reserve Board, 1929 full-text
↑ Examination of financial statements by independent public accountants. American Institute of Accountants, 1936 full-text
↑ Codification of statements on auditing procedure, based on statements 1 to 24 (1939 to 1949). American Institute of Accountants, 1951, p. 7 full-text
↑ Generally Accepted Auditing Standards: Their Significance and Scope. American Institute of Certified Public Accountants, 1954 full-text
↑ Codification of statements on auditing procedure, based on statements 1 to 24 (1939 to 1949). American Institute of Accountants, 1951, p. 6 full-text