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Fearnley, Stella1Beattie, Vivien A.2Brandt, Richard3. (2005b). Auditor Independence and Audit Risk: A Reconceptualization. Journal of International Accounting Research, 4, 39–71. http://ezproxy.lib.gla.ac.uk/login?url=http://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=17001662&site=ehost-live
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ISA 200: Overall objectives of the Independent Auditor and the Conduct of an Audit in Accordance with International Standards on Auditing. (2016). FRC. https://www.frc.org.uk/getattachment/aa24dd60-5ca4-4cec-8c67-ac470b82f931/ISA-(UK)-200-Revised-June-2016_final.pdf
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ISA 315: Identifying and assessing the risks of material misstatement through understanding the entity and its environment. (n.d.). https://www.frc.org.uk/Our-Work/Publications/APB/ISA-315-Identifying-and-assessing-risks-of-materia.pdf
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ISA 705: Modifications to the opinion in the independent auditor’s report. (2016). FRC. https://www.frc.org.uk/getattachment/1ee0a5be-cd77-4439-aa73-7e116c282272/ISA-(UK)-705-Revised-June-2016_final.pdf
ISA 706: Emphasis of matter paragraphs and other matter paragraphs in the independent auditor’s report. (2016). FRC. https://www.frc.org.uk/getattachment/4d904034-aef7-49a5-8f63-be8cd7ccfbd1/ISA-(UK)-706-Revised-June-2016_final.pdf
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