| Reference: | 一、中文書目
1.高松譯，「審計準則報告彙編」，自印，民國70年。
2.馮拙人譯，「審計學原理」，第七版，大中國圖書公司，民國72年。
3.邱添彥撰，「評估內部控制制度其模式建立之研究」，國立成功大學工業管理研究所碩士論文，民國73年。
二、英文書目
1. Auditing Standard Board, " AICPA Codification of Statements on Auditing Standards ", New York 1982。
2. Cashin, James A , " Hand book for Auditors ", 開發書局翻印，1971。
3. Cushing, Barry E., "Accounting Information Systems and Business Organizations ", 松崗翻印，3 / e 1982。
4. Holmes, Arthur W. and. Burns, David C., "Auditing︰Standards and Procedures ", 天一翻印，9 / e，1979。
5. Jancura, Elise G. and Boos, Robert V., " Establishing Controls and Auditing the Computerized Accounting System "，松崗翻印，1981。
6. Johnson, kenneth P. and Jaenicke, Henry R., "Evaluating Internal Control; concepts, guidelines, procedures, and documentation " , Coopers & Lybrand, 1980。
7. Li, David H., "Accounting Information Systems, A Control Emphasis " , 天一翻印，1983。
8. Kell, Walter G. and Ziegler, Richard E., "Modern Auditing "，華泰翻印，2 / e 1983。
三、英文期刊
1. Ashton, Robert H., " An Experimental Study of Internal Control Judgements " , Journal of Accounting Research, Spring 1974, PP. 143～157。
2. Ashton, Robert H., and Brown, Paul R. "Descriptive Modeling of Auditor`s Internal Control Judgements: Replication and Extension ", Journal of Accounting Research, Spring 1980, P.269。
3. Barrett, M. J., Baker, D. W., and. Ricketts, D. E., "Internal Control Systems: How to Calculate Incremental Effective and Cost Using Reliability Concepts " , The Internal Auditor, October 1977, P.31。
4. Bodnar, George. "Reliability Modeling of Intrnal Control Systems ", The Accounting Review, October 1975, PP. 747～757。
5. Cooley, John W. and Hicks, James O. JR., " A Fuzzy Set Approach to Aggregating Internal Control Judgements " , Management Science, March 1983,PP. 317 - 334。
6. Cushing, Barry E., " A Mathematical Approach to the Analysis and. Design of Internal Control Systems " , The Accounting Review, January 1974,PP. 24～41。
7. _________, " A Further Note on Mathematical Approach to Internal Control " , The Accounting Review, January 1975, PP. 151～154。
8. Hamlen, Susan S., " A Chance-Constrained Mixed Integer Programming Model for Internal Control Design " , The Accounting Review, October 1980,PP. 578～593。
9. Ishikawa, Akira, " A Mathematical Approach to the Analysis and Design of Internal Control System: A Brief Comment " , The Accounting Review, January 1975, PP. 148～150。
10. Joyce, Edward, "Expert Judgment in Audit Planning ", Journal of Accounting Research, Supplementary 1976, P.29。
11. Kinney, William R. JR., " Decision Theory Aspects of Internal Control System Design / Compliance and Substantive Tests " , Journal of Accounting Research, Supplementary 1975, PP. 14～29。
12. Lobbecke, James K. and Zuber, George R., "Evaluating Internal Control " , The Journal of Accountancy, February 1980, PP. 49～56。
13. Martin, J. W., " Identifying Critical Internal Controls " , CPA Journal, September 1980, PP. 41～45。
14. Mock, Theodore J., and Willingham, John J., " An Improved Method of Documenting and Evaluating a System of Internal Accounting Controls " ,
Auditing, Spring 1983 V.2. PP. 91～99。
15. Moriarity, Shane, "Discussion of Decision Theory Aspects of Internal Control System Design /Compliance and Substantive Tests " , Journal of Accounting Research, Supplement 1975, PP. 30～34。
16. Stratton, William O., "Accounting Systems: The Reliability Approach to Internal Control Evaluation " , Decision Sciences Vol 12, 1981 PP. 51～67。
17. Taylor, Robert G., " Discussion of Decision Theory Aspects of Internal Control System Design / Compliance and Substantive Test " , Journal of Accounting Research, Supplement 1975, PP. 35～37。
18. Terrell, Junius H., "A Conceptual Auditing Methodology-Interrelationships Between the Finacial Statements, Internal Controls, and the Audit Program ", The Accounting Review, January 1974, PP. 176～180。
19. Weber, " Auditor Decision Making on Overall System Reliability：Accuracy, Concensus, and the Usefulness of a Simulation Decision Aid ", Journal
of Accounting Research, Autumn 1978, P.368。
20. Yu, Seongjae and Neter, John, " A Stochastic Models of the Internal Control System ", Journal of Accounting Research, Autumn 1973, PP. 273～295。 |
