Arens, A.A. et al. (2016) Auditing assurance services and ethics in Australia: an integrated approach. 10th edition. Melbourne, Vic: Pearson Australia. Available at: https://ebookcentral.proquest.com/lib/vuw/detail.action?docID=5220600.
Audit in a new light | CPA Australia (no date). Available at: https://www.cpaaustralia.com.au/audiocast/audit-in-a-new-light?utm_source=shortlink&utm_medium=print&utm_content=/auditfuture&utm_campaign=shortlink-auditfuture.
Auditing Standards (no date). Available at: https://xrb.govt.nz/Site/Auditing_Assurance_Standards/Current_Standards/Auditing_Standards/default.aspx.
Audit’s great expectation gap (no date). acuitymag.com. Available at: https://acuity.partica.online/acuity/august-september-2019/expertise/audits-great-expectation-gap.
Czerney, K., Schmidt, J.J. and Thompson, A.M. (no date) Does Auditor Explanatory Language in Unqualified Audit Reports Indicate Increased Financial Misstatement Risk? | The Accounting Review. Available at: http://aaajournals.org/doi/10.2308/accr-50836?code=aaan-site.
Feng, N. (2014) ‘Economic Consequences of Going Concern Audit Opinions in Nonprofit Charitable Organizations’, Journal of Governmental & Non Profit Accounting [Preprint]. Available at: http://search.ebscohost.com/login.aspx?direct=true&db=bah&AN=100142880&site=ehost-live.
Harnessing technology for better outcomes for auditor and client (2019). INTHEBLACK. Available at: https://www.intheblack.com/articles/2019/08/01/better-outcomes-for-auditor-and-client.
Head, B. (no date) The era of the cyber resilient CFO. acuitymag.com. Available at: https://acuity.partica.online/acuity/august-september-2019/insight/the-era-of-the-cyber-resilient-cfo.
Houghton, K.A., Jubb, C. and Kend, M. (2011) ‘Materiality in the context of audit: the real expectations gap’, Managerial Auditing Journal, 26(6), pp. 482–500. Available at: https://doi.org/10.1108/02686901111142549.
Law, P. (2008) ‘Auditors’ perceptions of reasonable assurance in audit work and the effectiveness of the audit risk model’, Asian Review of Accounting, 16(2), pp. 160–178. Available at: https://doi.org/10.1108/13217340810889951.
Messier, William F, JrMartinov-Bennie, NonnaEilifsen, Aasmund (no date) ‘A Review and Integration of Empirical Research on Materiality: Two Decades Later’, Auditing, 24(2), pp. 153–187. Available at: http://search.proquest.com/docview/216733793/53E7244945444062PQ/5?accountid=14782.
New Rev Auditor reporting stds (no date). Available at: https://xrb.govt.nz/Site/Auditing_Assurance_Standards/Current_Standards/New_Revised_Auditing_Stds.aspx.
Porter, B., Simon, J. and Hatherly, D. (2014) ‘The Audit Expectation-Performance Gap and Proposals for Reforming the External Audit Function (Chapter 18)’, in Principles of external auditing. 4th edn. Chichester, England: John Wiley, pp. 783–842.
Pratt, M.J. and Peursem, K.V. (1993) ‘Towards a conceptual framework for auditing’, Accounting Education, 2(1), pp. 11–32. Available at: https://doi.org/10.1080/09639289300000002.
Professional & Ethical Standards (no date). Available at: https://xrb.govt.nz/Site/Auditing_Assurance_Standards/Current_Standards/Professional_Ethical_Standards.aspx.
Roger Simnett FCPA: A singular career in auditing and assurance | INTHEBLACK (no date). Available at: https://www.intheblack.com/articles/2019/09/19/a-singular-career-in-auditing-and-assurance.
Salterio, S. and Koonce, L. (1997) ‘The persuasiveness of audit evidence: The case of accounting policy decisions’, Accounting, Organizations and Society, 22(6), pp. 573–587. Available at: https://doi.org/10.1016/S0361-3682(97)00002-0.
Smieliauskas, W., Craig, R. and Amernic, J. (2008) ‘A Proposal to Replace “True and Fair View” With “Acceptable Risk of Material Misstatement”’, Abacus, 44(3), pp. 225–250. Available at: https://doi.org/10.1111/j.1467-6281.2008.00261.x.
Tucker, James J (no date) ‘An Early Contribution of Kenneth W. Stringer: Development and Dissemination of the Audit Risk Model’, Accounting Horizons; Sarasota, Fla., 3(2). Available at: http://search.proquest.com/docview/1518463401?rfr_id=info%3Axri%2Fsid%3Aprimo.
Van Peursem, K. and Chan, Y.C. (2014) ‘Forecasting New Zealand Corporate Failures 2001-10: Opportunity Lost?’, Australian Accounting Review, 24(3), pp. 276–288. Available at: https://doi.org/10.1111/auar.12029.
XRB Au1 » XRB (no date). Available at: https://www.xrb.govt.nz/assurance-standards/auditing-standards/xrb-au1/.