“Securities Act of 1933 Release No. 33–6594,”SEC Docket33, no. 9 (1985), pp. 759–762.
2.
Auditing Standards Board Exposure Draft, “Proposed Statement on Auditing Standards,”Reports on the Application of Accounting Principles (December 6, 1985).
3.
U.S. v. Arthur Young, 464 U.S. 805, 79 L.Ed. 2nd 826, 104 S. Ct. 1495 (1984).
4.
Auditing Standards Board, Statement on Auditing Standards No. 35, Special Reports—Applying Agreed-upon Procedures to Specified Elements, Accounts, or Items of a Financial Statement (New York: AICPA, April 1981).
5.
AICPA, AICPA Professional Standards, Vol. 2, “Ethics, By Laws, Quality Control,” Section 201, paragraph .04 (Interpretation 201–3, “Shopping for Accounting or Auditing Standards),” ET Section 201.3 (New York; AICPA, 1985).
