| 參考文獻: | 一、未出版論文
1.石世賢，會計師事務所人力資源規劃之研究，國立政治大學會計研究所碩士論文，民國七十二年六月。
2.林美智，我國會計師獨立性之研究，國立政治大學會計研究所碩士論文，民國七十三年六月。
3.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，民國七十年六月。
4.許俐雅，審計溝通功能之研究─投資者對審計報告之了解，國立政治大學會計研究所碩士論文，民國七十三年六月。
二、中文書籍及期刊
1.汪泱若著，企業管理舞弊─偵測與預防（台北：華泰書局，民國七十一年六月）。
2.葉誌崇著，EDP審計之研究（台北：道明出版社，民國七十四年一月初版）。
3. Meigs, Whittington , & Meigs ( Principles of Auditing : 1982 )，蔡蜂霖譯，審計學原理，（台北：譯者刊行，民國七十一年九月初版）。
4.程鵬翥譯，美國各級政府機構、計劃、活動及職能之審計準則(一)，現代審計半月刊，第二百三十四期。
三、英文書籍
1. American Accounting Association, Committee on Basic Auditing Concepts. A Statement of Basic Auditing Concepts. Sarasota, Fla: AAA, 1973. Previously published in The Accounting Review: Supplement to Vol. 47 (1972): 14-74.
2. _______, Committee on Not-For-Profit Organization. "1972-1973 Report of the Committee." The Accounting Review: Supplement to Vol. 49 (1974):224-49.
3. _______, Auditing Standard Executive Committee, Statement on Auditing Standard No. 4. New York: AICPA, 1974-77.
4. _______, Committee on Auditing Procedure. "Codification of Auditing Standard and Procedures," Statement on Auditing Standard No. 1, New York: AICPA, 1973.
5. _______, Committee on Auditing Procedure, "Codification of Auditing Standards No. 4, New York: AICPA, 1973.
6. _______, Committee on Governmental Accounting and Auditing. Audits of State and Local Governmental Units. Industry Audit Guide. New York, AICPA, 1974.
7. _______, Committee on Long-Range Objectives. John L. Carey, ed. The Accounting Profession: Where Is It Heading? New York: AICPA, 1962.
8. _______, Computer-Assited Audit Techniques", (Computer Service Executive Committee AICPA, 1979).
9._______, Task Force on Evaluation of Efficiency and Program. Results. "Guidelines for CPA Participation in Government Audit Engagement to Evaluate Economy, Efficiency, and Program Results." Management Advisory Service Guideline Series No. 6, New York: AICPA, 1976.
10. Benedict, Howard G. Yardsticks of Management. Los Angels: Management Book Co., 1948.
11. Commission on Auditors` Responsibilities. Statement of Issue: Scope and Organization of the Study of Auditors` Responsibilities, New York: American Institute of CPAS, 1975.
12. Dicksee, Lawrence R. Auditing: A Practical Manual for Aduitors. London: Gee and Co., 1892.
13. Hicks, Herbert G ., ed. Management, Organizations, and Human Resources: Selected Readings. New York: McGraw-Hill, 1972.
14. Institute of Internal Auditors. Statement of Responsibilities of the Internal Auditor. New York: IIA, 1971.
15. Leonard, William P. Management Audit: An Appraisal of Management Methods and Performance. Englewood Cliffs, N.J.: Prentice-Hall, Inc., 1962.
16. Littleton, A. C. Accounting Evalution to 1900. New York: American Institute Publishing Co., 1933.
17. Mautz, R. K. and Sharaf, Hussein A. The Philosophy of Auditing. American Accounting Association Monograph No. 6. Madison, Wisc.: AAA, 1961.
18. Peat, Marwick, Mitchell and Co. Research Opportunities in Auditing, New York: American Management Association, 1969.
19. Rose, T. G. The Management Audit. London. Gee and Co., 1932.
20. Sherer Michael and Kent David. Auditing and Accountability. London: 1983.
21. U.S. General Accounting Office. Internal Auditing in Federal Agencies. Washington, D.C.: GAO, 1968.
22. _______, Comptroller General. Standards for Audit of Governmental Organization, Program, Activities & Functions. Washington, D.C.: GAO, 1972.
23. U.S. Securities and Exchange Commission. Accounting Series Release No. 126, Washington, D.C. Government Printing Office, 1972.
四、英文期刊
1. Anderson, H.M.: Giese, T. W.; and Booker, John. "Some propositions About Auditing." The Accounting Review 45 (July 1970):524-31.
2. Bevis, Herman W. "The CPA`a Attest Function in Modern Society." The Journal of Accountancy 113 (February 1962) :28-35.
3. Briloff, Abraham J. "Old Myths and New Realities in Accounting." The Accounting Review 41 (July 1966) :484-95.
4. Broadus, W. A.; Moraglio Joseph F. "Governmental Audit Standards: A New Perspective" The Journal of Accountancy (May 1982), 81.
5. Cadmus, Bradford. "Operational Auditing." The Internal Auditor 17 (March 1960):28-39.
6. Carmichael, Douglas R. "The Assurance Function-Auditing at the Crossroads." The Journal of Accountancy 138 (September 1974):64-72.
7. _______, "Some Hard Questions on Management Audits" The Journal of Accountancy 129 (February 1970):72.
8. Churchill, Neil C., and Cyert, Richard M. "An Experiment in Management Auditing." The Journal of Accountancy 121 (February 1966): 42.
9. Lahey, James M. "Toward a more understandable auditor`s report." The Journal of Accountancy (April 1972): 48.
10. Lee, T. A. "The Nature of Auditing and Its Objectives." Accountancy 81 (April 1970): 292-96.
11. Mautz, Robert K. "Some Observations on Auditing Research." Journal of Accountancy 140 (October 1975): 92-96.
12. Munter Paul and Ratcliffe Thomas A. "Evidential Matter." The CPA Journal (Jan 1981): 72.
13. "The Meaning of the Attest Function" The Journal of Accountancy 117 (October 1966): 61-63.
14. McCosh Andrew, "Over the Limit" Accountaney Age (June 1976).
15. "New Law Governing Feberal Accounting and Auditing." Editorial. The Journal of Accountancy 90 (November 1950): 370.
16. Norgaard, Corine T. "The professional Accountant`s View of Operational Auditing." The Journal of Accountancy 128 (December 1969): 46.
17. Roth, Joseph L. "Breaking the Tablets-A New Look at the Old Opinion." The Journal of Accountancy (July 1968): 63.
18. Tocher K. "Control" Operational Research Quarterly (June 1970): 159-80. |
