مراجع باللغة اإلنجليزية 8. American Institute of Certified Public Accountants (AICPA), Statement on Auditing Standards No. 92: Auditing Derivatives Instruments, Hedging Activities and Investments in Securities, Journal of Accountancy Vol. No. 5, November 2000. 9. International Auditing Practice Committee (IAPC), International Auditing Practice statements No. 1012: Auditing Derivative Financial Instruments, IFAC, March, 2001. 10. -------------------------------------par11-15. 11. --------------------------------------par16-20. 12. --------------------------------------par21. 13. ---------------------------------------par23-65. 14. --------------------------------------par65. 15. ----------------------------------------par77-89. 16. ----------------------------------------par92-93. 17. S. Raghupathy, Auditing of Derivatives in Crude Oil Indices, Chartered Accountant, March 2003.