| Reference: | 一、中文書籍
1. J. Fred Weston and Eugene F. Brigham , (Essential s of Managerial Finance : 1980) ，李賢柱及T 文拯合譯，財務管理要義，台北: 聯經出版事業公司，民國七十七年七版。
2. Charles T. Horngren .and George Foster , (Cost Accounting: A ManagerialEmphasis: 1987) ，呂惠民等合譯， 成本會計: 經營 管理之強調，台北:華泰書局，民國七十六年初版。
3. Walter B. Meigs et. al. , (Principles of Auditing: 1985)，張清讚等合譯， 審計學原理，台北:吳文清發行，民國七十四年再版。
4 會計研究發展基金會， 財務會計準則公報第一號，吼一般公認會計原則彙編?，台北: 會計研究發展基金會，民國七十一年。
5 . 一一一一一一一一一，財務會計準則公報第九號，叭或有事項及期後事項之處理準則? ， 台北: 會計研究發展基金會，民國七十五年。
6. 一一一一一一一一一， 審計準則公報第一號， 一般公認審計準“則總綱，台北?:會計研究發展基金會，民國七十二年。
7 . 鄭丁旺著，中級會計學(上、下冊) ，自行出版，民國七十六年三版。
二、中文期刊
1.申佩芝著「 或有損失一一一個新的處理程序J 會計評論第22期，台北:國立政治大學會計研究所學會編印，民國七十六年十二月:頁81-87。
2. 杜榮瑞著「 吹績一池春水?一一保留意見的股市效應J 會計研究月刊第30期，台北:會計研究發展基金會出版，民國七十七年三月:頁77 -79。
3. 林柄滄著「 會計師請注意:你該有效降低審計風險J 會計研究月刊第4期，台北:會計研究發展基金會出版，民國七十五年一月:頁84-88。
三、未出版論文
1.許俐雅撰，審計溝通功能之研究一一投資者對審計報告的了解，政大會研所碩士論文(民國七十三年六月)
2. 陳滄河撰，我國執業會計師風險態度及其相關因素之研究，政大會計研究所碩士論文(民國七十四年六月)
3. 廖思清撰，認知型態對於資訊系統設計之影響研究，政大會計研所碩士論文(民國七十六年六月)
四、英文書籍
1. AICPA, Accounting Research Bulletin No.43, Ch6, "Contingency Reserves", June, 1953.
2. -----, Accounting Terminology BuIIetin No.1, "Review and Resume", August,1953.
3. Accounting Research Bulletin No.50, `:Contingencies", October, 1958.
4. -----, APB Statement No.4, "Basic Concepts and Accoun" , ` , (ting Pr`inciples Underlying FinancialStatements _o.f Business Enterprises ", October, 1970. I ,", :
5`. -----, Statement on Auditing Standard No.12, "Inquiry of Client`s Lawyer Concerning Litigation Claims, and Assessments", January, 1976,
6. Banks, Doyle Wesley , "An Empirical Analysis of Information Content in Accounting Loss Contingencies and Related Uncertainty Qualified . Austit. Opinions", Ph, D. Dissertation , The Univ. of Iowa, 1979.
7. Brackner, James Walter Jr., "A Study of the Framew.ork
for the Treatment . in Account i ng L()s`~es", Ph. D. D i ssert -
ation, The Univ, of Alabama, 1984 . . . ::-_ . r `
8. F ASB, Statement No, 5, "Accounting for Contingencies" , March, 1975.
9. FASB, Interpretation No. 14, "Reasonable Estimation of Amount of a Loss",1976.
10. ---, Concept No.1, PObjectives of Financial Reporting by Business", November , 1978. `
11. ---, Concept No .2, "Qualitative Characteristics of Accounting Information", May, 1980.
12 . Handriksen, Eldon S., Accounting Theory, 4ed.,台北:美亞出版公司，民國71年8月
13. IASC, Standar.d ,No.10, "Contingencies and Events Occurring after the Balance ,Sheet Date", 1978.
14. Mckeon, Joseph M. Jr., "Loss Contingencies Resulting from . Litigation and Rnancial Accounting Standands Board `Statement No.5, Accounting Conti ngB`lGi es, D. B. A. D:i ssertatton, Kent state University, 1979.
15 . Most, Kenneth S., Accounting Theory, 2ed., 台北:華泰圖書文物公司，民國七十一年
16. Thornton, Daniel B., The Financial Reporting of Contingencies and Uncertainties : Theory and Practice, Canada: Hemlock Printers Ltd., 1983.
五、英文期刊
1. Ashton, Robet~t H., "An Experimental Study of Internal Control Judgments" , Journal of Accounitng Research
Spring, 1974): 143-157.
2. Axel son, Kenneth S., "A Bus inessman` s View on Di sc losure ", The Journal of Accountancy (July, 1975): 42 -46.
3. Benson, Benjami n., "Lawyers ` Responses to Audi t Inquiries-A Continuing Controversy" , The Journal of Accountancy
(July, 1977): 72-78.
4. Chesley, G. Ri chard. , and Wi er, Heather A. , "The Cha 11 -enge of Contingencies: Adding Prec i s ion to Probability",
The CA Magazine (April, 1985) :38 -41.
5 . Colli ns, Frank ., and Yeakel, John A. , "Range Estimates in ~inancial Statements: Helpor Hih~rance7;m ` The Journal
of Accountancy (July, 1979), p.73. ,
6. `Hill, Henry P., "Reporting on Uncertainties by `Ihdep -. endent Audit6rs", The Journal of ~ccouhtancy (January, 1913): 55-60.
7. Shoenthal, Edward R., "Contingent Legal Liabilities", The CPA Journal (March, 1976): 30 -34.
8. Worthingtor, James S., "Footnots: Readability or Liability", The CPA Journal (May 1978): 27-32. |
