| Reference: | 參考書目
一、中文部份
1.Meigs，Whittington & Meigs (Prnciples of Auditing:1985)，汪泱若譯，審計學，譯者刊行，民國七十五年八版。
2.何正群撰，分析性檢查在審計工作上應用之研究，國立政治大學會計研究所碩士論文，民國七十年六月。
3.林清山:心理與教育統計學。台北市，東華書局，民國七十五年七月十二版。
4.高松譯:美國會計師公會審計準則報告彙編:1至23號，自刊本，民國六十八年十二月。
5.張麗真撰，審計案件風險評估之研究，國立政治大學會計研究所碩士論文，民國七十六年六月。
6.康淑珍撰，審計憑證品質與審計風險之研究，國立政治大學會計研究所碩士論文，民國七十年六月。
7.陳正待撰，我國會計師事務所審計人員重要性判斷行為之研究，國立政治大學會計研究所碩士論文，民國七十六年六月。
8.鄭丁旺:中級會計學上冊，台北，自印，民國七十六年八月三版。
二、英文部份
1. Albrecht, William, "Toward Better and More Efficie: Audits", Journal of Accountancy, December 1977, pp. 48-50.
2. AICPA, "Professional Standards Volume A",
3. AICPA, "Professonal Stondards Volume B." Commerce Clearing Hource, 1984.
4. Ashton, Robert H. "Integrating Research ard Teachi: in Auditing: Fifteen Cases on Judgment and Decision Making." The Accounting Review 59 (January 1984): 78-97.
5. Bamber, E. Michael, "Expert Judgment in the Audit Team: A Source Reliability Approach, " Journal of Accounting Research 21 (Autumn 1983): 396-412.
6. Biggs, Stanley F. and T.J. Mock. "An Investigation of Auditor Decision Processes in the Evaluation of Internal Controls and Audit Scope Decisions." Journal of Accounting Research 21 (Spring 1983): 231-253.
7. Biggs, Stanley F. and John J. wild "An Investigation of Auditor Judgment in Analytical Revies." The Accounting Review 69 (October 1985) : 607–633.
8. Biggs, Stanley F. and John J. wild "A Note on the practice of Analytical Review." Auditing: A Journal of practice and Theory 3 (spring 1984): 68-79.
9. Blocher, E. John J. Willinghton "Analytical Review A Guide to Evaluationg Financial Statements" McGraw-Hill Book Company 1985.
10. Borgida, Eugent and Richard E. Nisbett, "The Differential Impact of Abstract V.S. Concrete Information on Decisions." Journal of Applied Psychology 7 (1977): 258-271.
11. Burns, Michael and Judea Pear, "Causal and Diagnostic Inferences: A Comparison of Validity." Organization Behavior and Human Performance 28 (1981): 379-394.
12. Dillard, Jesse F. "Cognitive Science and Decision making Reasearch in Accounting." Accounting Organizations and Society 9 (1984): 343-354.
13. Felix, William L., Jr. and William R. Kinney, Jr. "Research in the Auditors Opinion Formulation Formulation Process: State of Art." The Accounting Review 57 (April 1982): 245-271.
14. Fischhoff, Baruch, "Hindsight ≠ Foresight: The Effect of Outcome Knowledge on Judgment under Under Uncertainly." Journal of Experimental Psychology: Human Perception and Performance 1 (1975): 288-299.
15. Foster, G. "Financial Statement Analysis" Englewood Cliffs, N.J. : Prentice-Hall, 1978.
16. Holder, William, "Analytical Review Precedures in Planning the Audit: An Application Study," Auditing A Journal of Practice and Theory 2 (Spring 1983) 100-107.
17. Hylas, Robert E., and Robert H. Ashton, "Audit Detection of Financial Statement Errors." The Accounting Review 57 (October 1982) : 751–765.
18. Joyce, Edward J. "Expert Judgment in Audit Program Planning." Studies on Human Information Processing in Accounting, Supplement to the Journal of Accounting Research 14 (1976) : 29–67.
19. Joyce, Edward J. and Gary C. Biddle. "Anchoring Adjustment in Probabilistic Infererce in Auditing." Journal of Accounting Research 19(Spring 1981a): 120-145.
20. Joyce, Edward J. and Gaw C. Biddle. "An Anditor`s Judgments sufficientl, Regressive?" Journal of Accounting Research 19 (Autumn 1981 b): 323-349.
21. Kahneman, Daniel and Amos, Tversky, "Subjective Probability: A Judgment of Representativeness" Cognitive Psychology 3 (1972): 430-554.
22. Kahneman , Daniel and Amos Tversky." On the Prychololgy of Prediction" Psychological Review 80 (1972) 237-251.
23. Kinney, William R. , Jr. "Integrating Audit Tests: Regression Analysis and Partitioned Dollar Unit Sampling." Journal of Accounting Research 17 ( Autumn 1979): 456-475.
24. Kinney, William R., Jr. and Wilfred C. Uecker. "Mitigating the Consequences of Anchoring in Auditor Judgments." The Accounting Review 57 (January 1982) 55-69.
25. Lichtenstein, S. and Slovic P. "Reversals of Preference between Bids and Choices in Gambling Decisions." Journal of Experimental Psychology 99 (1971): 46-55.
26. Lichtenstein, s. and slovic P. "Response- Induced Reversals of Preference in Gambling: An Extended Replication in Las Vegas." Journal of Experimental Psychlogy 101 (1973) : 16.–20.
27. Lin, W. Thomas, Theodore J. Mock, Arnold Wright, "The Use of Analytic Hierarchy Process as an Aid in planning the Nature and Extert of Audit Procedures." Auditing: A Journal of Practice and Theory 4 ( Fall 1984) : 89–99.
28. Lindman, H. R. "Inconsistent Preferences among Gambles." Journal of Experimental Psychology 89t 1971): 390-397.
Mckee, Thomas E. "Developments in Analoxtical Review" CPA Journal, (January, 1982) pp. 36–42.
29. Nisbett, Richard and Lee Ross, Human Inferences: Strategies and Shortcoming of Social Judgment, Englewood Cliffs, New Jersey: Prentice Hall, 1980.
30. Slovic, P. "Choice Between Equally Alternatives" Journal of Experimental Psychology, Human Perce-t tion and Performance, 1 (August 1975): 280-287.
31. Stringer, K. "A Statistical Technique for Analytical Review." Studies on Statistical Methodology in Auditing, Supplement to the Journal of Accounting Research 13 (1975): 1-9.
32. Swiermga, R. J. , M. Gibbins, L. Larsson, and Janet L. Sweeney, "Experiments in the Heuristics of Human Information Processing." Studies on Human Information Processing in Accounting, Supplement to the Journal of Accounting Research 14 (1976): 159-187.
33. Tversky, Amos, "Intransitivity of Preferences." Psychological Review 76 (January 1969): 31-48.
34. Tversky, Amos, "Elimination by Aspects: A Theory of Choice." Psychological Reriew 79 (July 1972): 281–299.
35. Tversky, Amos and Daniel Kahneman. "Judgment under Uncertainly: Heuristics and Biases." Science 185 (1974): 1124-1131.
36. Tversky , Amers and Daniel Kahneman, "Causal schemata in judgments under uncertainty." In Progress in Social Psychology, pp. 49-72. Edited by M. Fishbein, Hillsdale, New Jersey: Lawerence Erbaum Associates, 1980.
37. Tversky, Amos and Daniel Kahneman. "The Framing of Decisions and the Psychology of Choice." Science 211 (January 1981): 453-458.
38. Wallace, Wanda A. "Analytical Reriw: Misconceptions, Applications and Experience-Part I." CPA Journal , January 1988, pp. 24–37.
39. Wallace, Wanda A. "Analytical Reriew: Misconceptions, Applications and Experience-Part II. " CPA Journal, February 1983, pp. 18-27. |
