| 參考文獻: | 參考書目
中文部份:
1.申佩芝，審計人員重要性判斷行為之研究──透視模型之應用，(台北:政大會計研究所碩士論文，民國77年6月)。
2.余政光編印，BMDP使用手冊，(台北:松崗電腦圖書資料有限公司，民國77年1月初版)。
3.杜榮瑞，"會計與人類資訊處理:理論與應用"，會計研究月刊第39期，(民國77年12月)，頁54-56。
4.杜榮瑞，"審計實務的文化觀"，會計研究月刊第42期刊，(民國78年3月)，頁24-26。
5.俞洪昭，重要性判斷行為之研究──透視模型之應用，(台北:政大會計研究所碩士論文，民國77年6月)。
6.陳正待，我國會計師事務所審計人員重要性判斷行為之研究，(台北:政大會計研究所碩士論文，民國76年6月)。
7.陳兆宏，"變異數分析下的統計值－w2之介紹"會計評論第22期，(政大會計研究所學會，民國76年12月)，頁120-145。
8.陳兆宏，審計人員內部控制判斷行為之研究一一透視模型之應用，(台北:政大會計研究所碩士論文，民國77年6月)。
9.審計準則委員會，審計準則公報第1號，(台北:中華民國財務會計研究發展基金會，民國74年12月修訂)。
10.嚴世傑譯，SPSS/PC+使用手冊，(台北:儒林圖書公司，民國76年4月修訂版)。
二、英文部份:
1.Aly, H. F., and J. I. Duboff, "Statistical vs. Judgmental Sampling: An Empirical Study of Auditing the Accounts Receivable of a Small Retail Store," The Accounting Review (January 1971), PP.119-128.
*2.American Institute of Certified Public Accountants, Statement on Auditing Standards No.1 (New York: AICPA, 1973).
3.Ashton, R. H., "Art Experimental Study of Internal Control Judgment," Journal of Accounting Research(Spring 1974a), PP.143-157.
4. ───, "Cue Utilization and Expert Judgments: A Comparison of Independent Auditors with Other Judges," Journal of Applied Psychology (August 1974b) .
5. ───, Human Information Processing in Accounting, 1982, American Accounting Association.
6. ───, and P. R. Brown, "Descriptive Modeling of Auditors` Internal Control Judgments: Replication and Extension," Journal of Accounting Research Spring 1980), PP.269-277.
7. ───, and S. S. Krammer, "Students as Surrogates in Behavioral Accounting Research: Some Evidence," Journal of Accounting Research (Spring 1980), PP.1-15.
*8.Brehmer, B., "Effects of Communication and Feedback on Cognitive Conflict," Scandinavian Journal of Psychology (Third Quarter 1971), PP.205-216.
9.Cochran, W. G., and G. M. Cox, Experimental Designs (Wiley, 1957).
10.Crosby, M. A., "Bayesian Statistics in Auditing: A Comparison of Probability Elicitation Techniques, "The Accounting Review (April 1981), PP.335-365.
11.DeAngelo, L. E., "Auditor Size and Audit Quality," Journal of Accounting and Economics (December 1980), PP.183-199.
12.Duh, R. R., "Auditors` Internal Control Evaluation : A Cross-Cultural Exploration," Unpublished Working Paper, School of Management National Taiwan University, (1989).
13.Felix, W. L., Jr. and M. S. Niles, "Research in Internal Control Evaluation," Auditing: A Journal of Practice and Theory (Spring 1988), PP.43-60.
14.Gaumnitz, B. R., T. R. Nunamaker, J. J. Surdick, and M. F. Thomas, "Auditor Consensus in Internal Control Evaluation and Audit Program Planning, "Journal of Accounting Research (Autumn 1982), PP.745-755.
*15.Goldberg, L. R., "Simple Methods or Simple Processes? Some Research on Clinical Judgments," American Psychologist (July 1968), PP.483-496.
*16.Hamilton, R. E., and W. F. Wright, "The Evaluation of Internal Controls Over Payroll," Unpublished Manuscript, Stanford University, 1977.
17. ───, and ───, "Internal Control Judgments and Effects of Experience: Replications and Extensions," Journal of Accounting Research (Autumn 1982), PP.756-765.
*18.Hammond, K. R., C. J. Hursch, and F. J. Todd, "Analyzing the Components of Clinical Inference,"Psychological Review (November 1964), PP.438-456.
19.Hays, W. L., Statistics (Holt, Rinehart and Winston, 1973).
20. ───, Statistics (Holt, Rinehart and Winston,1981).
*21.Hofstede, G., "The Cultural Relativity of Organizational Practices and Theories," Journal of International Business Studies (Fall 1983), PP .75-89.
22. Joyce, E. J., "Expert Judgment in Audit Program Planning," Studies on Human Information Processing in Accounting , Supplement to Journal of Accounting
Research (1976), PP.20-26.
23. ───, and G. C. Biddle, "Are Auditors` Judgments Sufficiently Regressive?" Journal of Accounting Research (Autumn 1981), PP.323-349.
24. ───, and R. Libby, "Behavioral Studies of Audit Decision Making," Journal of Accounting Literature; Vol.1, (Spring 1982), PP.103-123.
25.Kell, W. G., W. C. Boynton, and R. E. Ziegler, Modern Auditing, Third Editor, 1986.
*26.Kinney, W. R., and B. A. Ritts, "Auditors` Sampling Behavior: An Empirical Study," Iowa Bureau of Business and Economic Research Working Paper Series, University of Iowa, Iowa City, 1973.
27. ───, and W. C. Uecker, "Mitigating the Consequences of Anchoring in Auditor Judgments," The Accounting Review, Vol. LVII, Np.1, (January 1982),PP.55-69.
28.Meigs, W. B., O. R. Whittington, and R. F. Meigs, Principles of Auditing, Eight Edition, Homewood, Illinois: Richard D. Irwin, Inc., 1985.
*29.Messier, W. F., Jr., "The Effect of Experience and Firm Type on Materiality / Disclosure Judgments," Journal of Accounting Research (Autumn 1983), PP.611-618.
*30.Reckers, P. M. J., and M. E. Taylor, "Consistency in Auditors` Evaluations of Internal Accounting Controls," Journal of Accounting, Auditing and Finance (Fall 1979), PP.42-55.
31.Tabor, R., "Internal Control Evaluations and Audit Program Revisions: Some Additional Evidence," Journal of Accounting Research (Spring 1983), PP.348-354.
32.Trotman, K. T., P. W. Yetton, and I. R. Zimmer, "Individual and Group Judgments of Internal Control Systems," Journal of Accounting Research (Spring 1983), PP.286-292.
*33.Tuker, L. R., "A Suggested Alternative Formulation in the Developments by Hursch, Hammond, and Hursch, and by Hammond, Hursch, and Todd," Psychological Review (November 1964), PP.528-530.
34.Wright, A., "The Impact of CAP-Firm Size on Auditor Disclosure `Preferences," The Accounting Review(July 1983); `PP. 621-632.
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