http://search.madumah.com/record/542966 24-Jeroen Van,Opportunities to improve the measurement of audit quality,2016,www.emerald.com. 25-Stefen Zuka,Audit evidence –necessity to qualify a pertinent opinion,2015,www.scincedirect.com. 52 26-Marian Mentz,An integrated audit evidence planning model to quantify the extent of audit evidence ,phd,University of south Africa,2014. 27-Mengcherng Deng,Do joint Audits improve or impair Audit quality,2012,www.ssrn.com. 28-Ana Moraiu and others,"Audit evidence – Top argument for final audit opinion,2010,www.scincedirect.com.