| Reference: | 一、未出版論文與中文書籍
1.林寶彩，審計人員獨立性問題之研究，（國立政治大學會計研究所碩士論文，民國七十年）。
2.郭堯明，我國會計師再教育問題之研究，（國立政治大學會計研究所碩士論文，民國六十八年）。
3.閔建蜀、游漢民合著，市場研究：基本方法，（台北：巨浪出版社，民國七十二年）。
4. Meigs, whittington, & Meigs (Prinicples of Auditing : 1982 )，蔡蜂霖譯，審計學原理，台北：譯者刊行，民國七十一年九月七版。
5. 賴傳源，我國會計師專業執業素質之研究，（私立東吳大學會計研究所碩士論文，民國六十九年）。
二、中文期刊
1.萬瑞霞，「我國會計師考覈制度與養成教育之研究」，審計季刊，民國七十二年一月：頁69-97。
2.蔣書棟，「國際會計師聯合會公布會計師職業道德準則」，主計月報，第五十一卷第二期，民國七十年二月：頁31-33。
3.盧聯生，「中國會計發展史之探討（二十一）」，現代審計340期，民國六十九年十二月：頁22-25。
三、英文書籍
1. AICPA. Codification of Statements on Auditing Standards Numbers 1 to 39. 台北：天一圖書公司印行，民國七十一年。
2. AICPA. Professional Standard-Ethics Bylaws, Volume 2. Illionois：Commerce clearning house. Inc., Jaly 1, 1976.
3. Kell, Walter G., and Richard E. Ziegler. Modern Auditing. 台北：華泰書局，民國七十二年。
4. Mautz, R. K., and Hussein A. Sharaf. The Philosophy of Auditing. 台北：天一圖書公司印行，民國六十三年。
5. Siegel, Sidney. Nonparametric Statistics for the Behavioral Sciences. New York : Mcgraw-Hill Book Co., Inc., 1956.
6. U. S. Securities and Exchange Commission. Codification of Financial Reporting Policies. U.S. SEC : April 1982.
四、英文期刊
1. Arthur, David.“Independence, yes, but where Do We Draw the Line? ” Accountancy, December 1978. p. 90.
2. Bernstein, Peter W. “Competition Comes to Ancounting. ”Fortune, July 17 1978. pp. 88 ~ 96.
3. Block, Max. “Survia1 of the Smaller Practitioner.” The. CPA Journal, June 1981. pp. 32 ~ 37.
4. Dykxhoorn, Hans J., and Kathleen E. Sinning. “Wirtschaftsprüfer Perception of Auditor Indpendence.” The Accounting Review Vol. LV1. No. 1 (January 1981) ：97~ 107.
5. Firth, Michael. “Perceptions of Auditor Independence and Official Ethical Guideline.” The Accounting Review Vol. LV, No. 3 (July 1980 ) : 451~ 466.
6. Fritzemeyer, Joe R., and Douglas R. Carmichael. “Competence and Independence in Auditing.”The Journal of Accountancy, April 1972. pp. 71~74.
7. Goldman, Arieh, and Benzion Barlew. “The Auditor-Firm Conflict of Interests : It’s Implications for Independence.”The Accounting Review (October 1974) :707~718.
8. Hanks, George F. “ Formal Certification of Specialities : A Necessary Step ? ” The CPA Journal，March 1979. pp. 23~27.
9. Hartley, Ronald V., and Timothy L. Ross. “ MAS and Audit Independence : A Image Problem . ”The Journal of Accoutancy, Nov. 1972. pp. 42~51.
10. Henerson. Scott. “The Public Oversight Board on M. C. S. and Independence. ” The Australian Accounant, March 1980. pp. 81~85.
11. Imhoff, Eugene A., Jr . “Employment Effects on Auditor Independence.”The Accounting Review Vol. L111, No. 4 (Oct. 1918) : 869~881.
12. Lavin, David. “ Perceptions of the Independence of the Auditor. ” The Accounting Review (Jan. 1974) : 41~50.
13. Olson, Wallance E. “The Accounting Profession in the 1980’ s.” The Journal of Accountancy, July 1979. pp. 54 ~ 60.
14. Shockley, Randolph A. “Perceptions of Auditors` Independence : An Empirical Analysis.” The Accounting Review Vol. LV 1. , No. 4 (Oct. 1981) : 785 ~800.
15. Simon, Eliot B. “Auditor Independence( As Seen in England ).”The CPA Journal, Oct. 1980. pp. 77~80.
16. Stamp , Edward, and Maurice Moouitz. “International Auditing Standards-Part I. ” The CPA Journal, June 1982. pp. 24~ 32.
17. Sterling, Robert R. “Accounting Power.” The Journal of Auountancy, Jan. 1973. PP. 61 ~ 67.
18. Stewart, R.E. , B. Con. “ Independence : The Auditor`s Cornerstone. ” Accountants` Journal, Oct. 1977. pp. 333 ~ 337.
19. Titard, Pierre L. “ Independence and MAS-Opinions of Financial Statement Users.” The Journal of Accountancy, July 1971. pp. 47~52.
20. Wieson, Jeremy, and D. R. Carmichael. “ High Tech : A Challenge for CPAs.” Journal of Accountancy, August 1983. pp. 67~72.
21. Woolf, Emile. An Independent Explanation of Independence.” Accountancy , July 1978, pp. 97~100. |
