Referensi :
1. Sukrisno Agoes.Auditing, edisi 5, Salemba empat, 2018
2. Arens,Elder,Beasley. Auditing and Assurance Services,15th edition, 2014
3. Theodorus M. Tuanakota. Audit Berbasis ISA, 2013
4. Theodorus M. Tuanakota. Audit Kontemporer, 2015
5. Hayes, Wallage, Gortemaker. Principles of Auditing, an Introduction to International
Standard on Auditing,3rd edition, 2014
6. Gray & Manson. The Audit Process, 5th Edition, 2016
7. Institut Akuntan Publik Indonesia. Standar Profesional Akuntan Publik (SPAP), 2013
8. Ikatan Akuntan Indonesia. Standar Akuntansi Keuangan (SAK), 2017
9. Kode Etik Profesi Akuntan Publik, Institut Akuntan Publik Indonesia , terbaru
10. UU, PP dan PMK tentang Akuntan Publik, terbaru.