The Institute of Chartered Accountants in AustraliaCPA AustraliaAccounting Association of Australia and New ZealandIFACIOSCOICAEWAICPAAARFInstitute of Internal Auditors AustraliaAustralian National Audit Office Audit Office of NSW Victorian Auditor Generals' Office Queensland Audit Office Auditor General of Western Australia South Australian Auditor General's Office Tasmanian Audit Office Northern Territory Audit OfficeACT Auditor General's Office Ernst & YoungKPMGPricewaterhouseCoopersAuditing section of the American Accounting AssociationAudit NetReport of the Special Committee on Assurance Services (The Elliott Committee)Auditing Practices BoardIndependence Standards BoardACL Services Ltd