SCORTESCU, F. I. “Threats to Auditor Independence”. Anuarul Universitatii "Petre Andrei" Din Iasi - Fascicula: Drept, Stiinte Economice, Stiinte Politice, vol. 20, Dec. 2017, pp. 150-66, https://lumenpublishing.com/journals/index.php/upa-sw/article/view/677.