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References
Accounting Tools (2016) Accounts receivable auditing. Accounting Tools Retrieved November 27, 2016 from http://www.accountingtools.com/accounts-receivable-auditing
AICPA (2015) Planning an audit. American Institute of CPAs. Retrieved November 27, 2016 from https://www.aicpa.org/Research/Standards/Auditattest/Downloadabledocuments/AU-C-00300.pdf
Kang, Y. & Gershwin, S. (2004) Information inaccuracy in inventory systems -- stock loss and stockout. MIT. Retrieved November 27, 2016 from http://web.mit.edu/manuf-sys/www/oldcell1/papers/kang-gershwin-autoid04.pdf
Knechel, W. & Willekens, M. (2014) The role of risk management and governance in determining audit demand. Department of Applied Economics. Retrieved November 27, 2016 from https://lirias.kuleuven.be/bitstream/123456789/224642/1/OR_0463.pdf
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