5.8. NOTES
[] American Institute of Certified Public Accountants, Codification of Statements on Auditing Standards, Service Organizations, AU Section 324 (March 31, 1993): Paragraph 24(a).
[] Ibid., Paragraph 53.
[] Canadian Institute of Chartered Accountants, Opinions on Control Procedures at a Service Organization, Section 5900 (July 1, 1987): Paragraph 6(b).
[] Ibid., Paragraph 7(a)(b).
[] Ibid., Paragraph 13.
[] Faculty of Information Technology of the Institute of Chartered Accountants in England and Wales, Reports on the Processing of Transactions by Service Organizations, Technical Release FIT 1/94 (September 1994): Part 1, Paragraph 25.
[] Financial Reporting and Auditing Group of the Institute of Chartered Accountants in England and Wales, Reports on Internal Controls of Investment Custodians Made Available to Third Parties, Technical Release FRAG 21/94 (May 1994): Paragraph 14(2)(3).
[] Ibid., Appendix III, 16 (F).
[] Additional information on Australian auditing standards may be requested from the Australian Accounting Research Foundation, Level 10/600 Bourke Street, Melbourne, Victoria 3000, Australia.
[] Auditing Standards Board of the Australian Accounting Research Foundation, Invitation to Comment, "Reporting on Internal Controls" (April 1996): 6–7.
[] Auditing Standards Board of the Australian Accounting Research Foundation, Auditing Guidance Statement 1026 (January 1997): 6.
[] Financial Reporting and Auditing Group of the Institute of ...
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