6[11]Six Years of the Sarbanes-Oxley Act:Are We Better Off?William J Dodwell.The CPA Journal.New York:Aug 2008.Vol.78,Iss.8;pg.38,6pgs.
7Public Company Accounting Oversight Board: Auditing Standard No. 5-An Audit of Internal Control Over Financial Reporting That Is Integrated with An Audit of Financial Statements.
8Public Company Accounting Oversight Board: Conforming Amendments to PCAOB Auditing Standards Resulting from the Adoption of PCAOB Auditing Standard NO. 5, "an Audit of Internal Control over Financial Reporting that Is Integrated with an Audit of Financial Statements".