| Reference: | 中文部份：
1.「全面提升會計師制度計劃草案」，會計研究第19.期，台北：政治大學會計研究學會編印，民國七十三年元月：頁125 ~ 129
2.林柄滄著，「光把會計師移送法辦並不能解決問題」，眾信崇慶會計，台北：眾信崇慶會計師事務所出版，民國七十二年十月：頁7~ 9。
3.呂惠民著，「我國會計師簽證制度之研究」，台北：東吳會計研究所碩士論文：民國六十八年七月，頁27. ~ 38.。
4.許崇源著，「我國會計師稅務簽證功能之研究」，台北：政大會計研究所碩士論文：民國六十八年六月：頁83 ~ 116。
英文部份：
1. Lothian, Niall. "The Audit and Fee：Views from the Boardroom." The Accountant`s Magazine, April / May 1983, PP. 135 ~ 140, PP 180~183.
2. Smith, David D. "Away with the Audit Reguirement!" The Accountant`s Magazine, November 1979, PP. 456 ~ 457
3. Editorial, "Value for Money Audit.", The Accountant`s Magazine, Tune 1981, P. 210.
4. Bfiston, R J and Perks, R "The External Andit, its Role and Cost to Society," Accountancy, Nevember 1977.
5. Mantle, P "What Finance Directors Think of Their Auditer," The Accounting Bulletin, October 1982.
6. Briston R J, "The Accountancy Profession-The Accountant`s Magazine, November 1979, PP. 458 ~ 460
7. Cork, Sir Kenneth "The Auditor Must Interfere`," The Accountant 13. , January 1983. |
