9Timothy B, Bell, Mark E. Peecher, Ira Solomon, 2005, The 21st Century Public Company Audit.
10Timothy Bell, Frank Marrs, Ira Solomon, Howard Thomas,1997. Auditing Organizations Through a Strategic-Systmls Lens.W. Morley Lemon, Kay W. Tatum, W. Stuart Turley,2000, Developments In The Audit Methodologies Of Large Accounting Firms.