Sutha, Saiful Hadi El;  

Suprihadi, S.M.;  

Simorangkir, O.P.;  

Simorangkir, O.P.;  

Milton, Charles R.;  

Lubis, Suhrawardi K.;  

Austern, David T.;  

Gillies, Peter;  

International Federation of Accounting;  

Arens, Alvin A;  

Rezaee, Zabihollah;  

Weber, James S.J.;  

Weiss, Joseph W.;  

Thibodeau, Jay C.; Freir, Deborah 

Rossouw, Deon; Plessis, Charl du ; Prinsloo, Frans ; Prozesky, Martin 

Anderson, Urton;  

Dellaportas, Steven ; Gibson, Kathy ; Alagiah, Ratnam ; Hutchinson, Marison ; Leung, Philomena 

CIMA (Ed.) 

Sahetapy;  

INTOSAI;