The Japanese Institute of Certified Public Accountants, 1982
Buku Teks
American Institute of Certihed Public Accounts, 1959
Buku Teks
American Institute of Certified Public Accountants, 1992
Buku Teks
edited by Stephen A. Zeff and Maurice Moonitz
Garland Publishing, 1984
Buku Teks
Englewood Cliffs, NJ Prentice-Hall 1991,
Buku Referensi