Carmichael, D. R. (1972). The auditor's reporting obligation: The meaning and implementation of the fourth standard of reporting. American Institute of Certified Public Accountants.
توثيق أسلوب شيكاغو (الطبعة السابعة عشر)Carmichael, D. R. The Auditor's Reporting Obligation: The Meaning and Implementation of the Fourth Standard of Reporting. New York: American Institute of Certified Public Accountants, 1972.
توثيق جمعية اللغة المعاصرة MLA (الطبعة الثامنة)Carmichael, D. R. The Auditor's Reporting Obligation: The Meaning and Implementation of the Fourth Standard of Reporting. American Institute of Certified Public Accountants, 1972.
تحذير: قد لا تكون هذه الاستشهادات دائما دقيقة بنسبة 100%.