https://www.eca.europa.eu/Lists/ECADocuments/SR22_17/SR_External_consultants_EN.pdf
https://frc.org.uk/news/january-2018-(1)/investigation-into-the-audit-of-the-financial-stat
http://www.levyinstitute.org/pubs/wp_886.pdf
https://www.strategie.gouv.fr/sites/strategie.gouv.fr/files/atoms/files/fs-2020-point-de-vue-planification-juin.pdf