7Auditing Practices Board (APB). 1991. Proposals for an Expanded Auditors' Report, Consultative Paper. Accountancy, 11
8Beck, G. W.. 1973. The Role of the Auditor in Modem Society: An Empirical Appraisal. Accounting and Business Research, Spring: 117 - 122.
9Chartered Association of Certified Accountants (CACA). 1992. Eliminating the Expectations Gap, London. CACA
10Dennis Bartolucci & Richard Chambers. 2007. Five Trends Reshaping the Internal Audit Function: What will the function look like in 20127 Several factors will drive a shift from a compliance model to a risk - analysis model. PwC report