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↑ Sullivan, Jerry D., et al., Montgomery's Auditing. New York: John Wiley, 1985.
↑ Scott, Mary R., and Frye, Linda. (1997). "The Search for Fraud in Auditing: An Historical Review." Allied Academies International Conference. Academy of Accounting and Financial Studies. Proceedings, Vol. 2, No. 2, pp. 64-71 .
↑ "Uniform Accounting: a tentative proposal submitted by the Federal Reserve Board." Federal Reserve Bulletin April 1917 full-test
↑ Approved methods for the preparation of balance sheet statements. 1918 full-text
↑ Verification of financial statements. United States.