Bronnelys
- Anderson, RJ. 1977. The external audit 1. Concepts and techniques. Toronto: Pitman Publishing.
- Arens, A.A. & Loebbecke, J.K. 1984. Auditing. An integrated approach. 3rd edition. New Jersey: Prentice Hall, Inc.
- O’Glove, T. 1971. The use and misuse of materiality. New York: Coenen & Co. (Members of the New York Stock Exchange).
- Thornton Baker. 1983. Thornton Baker audit manual 2nd edition, London: Oyez Longman.
Tydskrifte
- Bernstein, L. A. 1969. Materiality – the need for guidelines. New York certified public accountant, vol. 39, July, 501–510.
- Brault, R. & Houle, Y. 1982. Why materiality matters. C.A. Magazine, vol. 115, no. 5, May, 40–45.
- Chandler, R. 1984. Materiality in practice. The accountant, vol. 190, no. 5684, March, 179–181.
- Fourie, L. de J. 1981. Materiality. The South African chartered accountant, vol. 17, no. 2, Feb., 55–58.
- Hensley, R.D. 1974. Border zone limits for materiality. Management accounting, vol. 55, no. 6, June, 15–18.
- Newton, L.K. 1977. Process for assessing materiality. Certified public accountants journal, vol. 47, no. 5, May, 11–15.
- Patillo, J.W. 1975. Materiality: the (formerly) elusive standard. Financial executive, vol. 43, no. 8, Aug., 20–27.
- Slipp, J.S. 1983. Materiality: a practitioner’s dilemma. C.A. Magazine, vol. 116, no. 1, Jan., 62–63.
- Trites, G.D. 1969. Materiality – an English statement. Canadian chartered accountant, vol. 94, no. 1, Jan., 37–39.
- Wooisey, S.M. 1973. Approach to solving the materiality problem. Journal of accountancy, vol. 135, no. 3, March, 47–50.
- Wooisey, S.M. 1974. Materialiry and the sensitivity factor. C.A. magazine, vol. 104, no. 3, March, 29–31.
Professionele, vakverenigings en diverse publikasies
- American Institute of Certified Public Accountants, Financial Accounting Standards Board. 1975. Discussion memorandum; An analysis of issues related to criteria for determining materiality. New York: American Institute of Certified Public Accountants.
- American Institute of Certified Public Accountants. 1983. Audit risk and; materiality in conducting an audit. Statement on auditing standards no. 47. New York: American Institute of Certified Public Accountants.
- Australian Institute of Chartered Accountants. 1974. Materiality in financial statements. Statement DS 7. Sydney; Australian Institute of Chartered Accountants.
- Canadian Institute of Chartered Accountants, group on audit techniques. Materiality in auditing. 1965. Toronto: Canadian Institute of Chartered Accountants.
- Canadian Institute of Chartered Accountants. 1980. Extent of audit testing. Toronto: Canadian Institute of Chartered Accountants.
- Institute of Chartered Accountants in England and Wales. 1968. Materiality in relation to accounts. Statement V10. London: Institute of Chartered Accountants in England and Wales.
- Institute of Chartered Accountants of Scotland. 1973. Materiality in accounting. Edinburgh: Institute of Chartered Accountants of Scotland.
- Suid-Afrikaanse Instituut van Geoktrooieerde Rekenmeesters. 1982. Ouditverslag oor finansiële jaarstate. Standpunt OU 321. Johannesburg: Suid-Afrikaanse Instituut van Geoktroieerde Rekenmeesters.
- Suid-Afrikaanse Instituut van Geoktrooieerde Rekenmeesters. 1984. Ouditrisiko en wesenlikheid. Besprekingsdokument 6. Johannesburg: Suid-Afrikaanse Instituut van Geoktrooieerde Rekenmeesters.
- University of Illinois, Department of Accountancy. 1976. Symposium on auditing research II. Illinois: University of Illinois.
Ongepubtlseerde werke
- Dyer, J.L. 1973. A search for objective norms in accounting and auditing. D.B.A. (Accounting) thesis, University of Kentucky.