5AICPA. 2002. Proposed Statement on Auditing Standards: Understanding the Entity and its Environment and Assessing the Risk of Material Misstatement, paragraph 36.
6APB. 2000. Developments in the Audit Methodologies of Large Accounting Firms. APB monographCOSO. 2003. Enterprise Risk Management Framework. Exposure Draft.
7Eilifsen, A. , Knechel, W. R. and Wallage, P. 2001. Application of the Business Risk Audit Model: A Field Study, Accounting Horizons, Sep., p193-207.
8Erickson, M. M. , B. W. Mayhew, and W. L. Felix, Jr. 1996. Understanding the Client's Business: Lessons from Lincoln Savings and Loan, unpublished working paper.
9POB. 2000. The Panel on Audit Effectiveness: Report and Recommendations.
10Power, M. K.. 2003. Auditing and the Production of Legitimacy. Accounting, Organization and Society. May, pp379 -394.
