2Higson:"Developments in Audit Approaches: From Audit Efficiency to Audit Effectiveness" in Sherer M and Turley S ,Current Issues in Auditing.Paul Chapman Publishing, 1997.
3Rod Johnson: "A Review of Recent Audit History to Explain The Present Crisis in Auditing". Working Paper, Deakin University, 2002.
4The Public Oversight Board:"Panel of Audit Effectiveness". www.pobauditpanel.org, Stamford, 2000.
