Е-бизнес и бухгалтер

Auditing Practices Board [UK]. Draft Bulletin on the Electronic Publication of Auditors’ Reports. London, 2001.

E-Business: Identifying Financial Statements Risks. London, 2001.

Australian Accounting Research Foundation. Audit Issues Relating to the Electronic Presentation of Financial Reports AGS 1050. Melbourne, 2000.

Electronic Commerce and Its Impact on Audits AAA8. Melbourne, 2000.

Auditing Guidance Statement (AGS) 1050, Audit Issues Relating to the Electronic Presentation of Financial Report. Melbourne, December 1999.

Auditing Guidance Statement (AGS) 1056, Electronic Commerce: Audit Risk Assessments and Control Considerations. Melbourne, August 2000.

British Computer Society. E-Commerce (A World of Opportunity). London, 1999.

Canadian Institute of Chartered Accountants. Information Technology Control Guidelines, 3rd edition. Toronto, 1998.

Frohlich, Dipl.-Kfm. Dr. Martin, und WP StB Dipl.-Kfm. Klaus Heese. Ordnungsma?igkeit und Sicherheit der rechnungslegungsbezogenen Informationssysteme im E-Business [Appropriateness and Security of Accounting Information Systems in an E-Business Environment]. Dusseldorf: Die Wirtschaftsprufung, 2001.

Greenstein, Marilyn and Todd Feinman. Electronic commerce: Security, Risk Management and Control. London: Irwin McGraw Hill, 1999.

Institute of Chartered Accountants of England and Wales – Faculty of Information Technology. Introducing Information Security. London, 1998.

A Practical Guide to Implementing Information Security, London, 1998.

Information Security Myths and Reality. London, 1999.

Establishing an E-Business. London, 2000.

Business on the Web. London, 1998.

Institut der Wirtschaftsprufer in Deutschland e.V. Entwurf IDW Stellungnahme zur Rechnungslegung: Grundsatze ordnungsma?iger Buchfuhrung bei Einsatz von Informationstechnologie (IDW ERS FAIT 1) [Draft IDW Accounting Principle: Principles of Proper Accounting When Using Information Technology (Draft IDW AcP FAIT 1)]. Dusseldorf, 2001.

Entwurf IDW Prufungsstandard: Abschlussprufung bei Einsatz von Informationstechnologie (IDW EPS 330) [Draft IDW Auditing Standard: The Audit of Financial Statements in an Information Technology Environment (Draft IDW AuS 330)]. 2001.

International Auditing Practices Committee (of the International Federation of Accountants). Electronic Commerce Using the Internet or Other Public Networks – Effect on the Audit of Financial Statements. Exposure Draft. New York, 2001.