7IFAC.Internal Controls-A Review of Current Developments. www.ifae.org, 2006-08-23[C].
8IFAC.Propesed Revised and Redrafted International Standard on Auditing 540 Auditing Accounting Estimates,Including Fair Value Accounting Estimates, and Related Disclosures. www.ifac.org, 2006-12- 22[C].
9IFAC.International Standard on Auditing 545 Auditing Fair Value Measurements and Disclosures. www.ifac.org,2002-08-06[C].
10HKICPA.Statement of Auditing Standards 421 Auditing Fair Value Measurements and Disclosures. www.hkicpa.org.hk,2005-06[C].