| Reference: | 參考書目
一、未出版論文:(按作者姓氏筆劃數排列)
1.汪大揚撰，統計抽樣方法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，民國六十二年五月。
2.茆美惠撰，影響台灣審計人員抽樣方法因素之研究，國立政治大學企業管理研究所碩士論文，民國六十七年六月。
3.邵美苓撰，估計抽樣在審計測試工作上之應用，私立東吳大學會計研究所碩士論文，民國七十四年八月。
4.胡崗霖撰，從審計觀點論風險之形成與控制，私立東吳大學會計研究所碩士論文，民國七十三年七月。
5.葉聰敏撰，統計抽樣方法在審計上之應用，國立政治大學統計研究所碩士論文，民國六十年七月。
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.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。
8.潘冠美撰，貨幣單位抽樣法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，民國七十一年六月。
9.蔡鋒杰撰，抽樣方法在審計證實抽查上應用之研究，國立政治大學會計研究所碩士論文，民國七十五年六月。
二、中文書籍及期刊:
1.林柄滄，「會計師請注意，你該有效降低審計風險」，會計研究月刊第四期，民國七十五年一月，頁82~87。
2.汪泱若譯，審計學，譯者刊行，民國七十五年九月。
3.林清山著，心理與教育統計學，台北東華書局印行，民國七十六年四月十三版。
4.胡坤德著，統計學，台北華泰書局刊行，民國七十三年十月三版。
5.葉誌崇著，EDP審計之研究，台北道明出版社發行，民國七十四年一月。
6.陳超塵著，統計學原理，台北大中國圖書公司印行，民國六十三年一月再版。
7.顏月珠著，商用統計學，台北三民書局印行，民國六十九年十月。
三、英文書籍:(按作者姓名第一個英文字母依序排列)
1. AICPA, Professional Standards Volume A, 台北:天一圖書公司印行，民國七十四年。
2. Guy, Dan. M. & D.R. Carmichael, Audit Sampling: An Introduction to Statistical Sampling in Auditing, 2nd ed. (John Wiley & Sons Inc., 1986).
3. Grobstein, Michael, Stephen E. Loeb & Robert D. Neary, Auditing: A Risk Analysis Approach, Homewood Ill.: Richard D. Irwin, Inc., 1985.
4. Herman, Roger H., Stephen E. Loeb & Robert H. Strawser, Auditing Theory and Practice, 3rd ed. Homewood, Ill.: Richard D. Irwin, Inc., 1983.
5. Kell, Watter G. & Richard E. Ziegler, Modern Auditing, 2nd ed. 台北華泰書局翻印，1983 。
6. Meigs, Walter B. & O. Ray Whittington and Robert F. Meigs, Principles of Auditing, 8th edition 1985 (台北，中央圖書供應社，1985 ) 。
7. Robertson, Jack C., Auditing, Revised edition, Business Publications Inc. 1978.
8. Scott, Richard, John Page and Paul Hooper, Auditing: A System Approach, Reston, Virginia: Reston Publishing Company Inc. 1982.
四、英文期刊:
1. AICPA Committee on Statistical Sampling, " Statistical Sampling ang the Independent Auditor." The Journal of Accountancy (Februany, 1972) PP.60-62.
2. Boatsman, James R. and G. Michael Crooch "An Example of Controlling Risk of a Type-II Error for Substantive Tests in Auditing." The Accounting Review (July, 1975) PP.610-615.
3. Bailey, Larry P. "Impact of SAS-39 on Nonstatistical Sampling", The CAP Journal, (June, 1982) pp.38-47.
4. Barnett, Andrew H., and William J. Read, "Sampling in Small Business Audit," Journal of Accountancy, (January, 1986) PP.78-88.
5. Berliner, Robert W., "Materiality and Audit Risk-Sharpening the Focus," The CAP Journal, (June, 1983) PP.l0-18.
6. Brunfield, Craig A., Robert K. Elliott, and Peter D. Jacobson, "Business Risk and the Audit Risk" Journal of Accountancy, (April, 1983) PP.60-68.
7. Carman, Lewis A. "The Efficacy of Tests" American Account, (December, 1933) P.360.
8. Cockburn, Donald J. "Assessing the Auditors` Initial Assessment of PPE" CA Magazine (September, 1984) P.92.
9. Colbert, Janet L. "Audit Risk-Tracing the Evolution" Accounting Horizons (September, 1987) PP. 49-57.
10. Cushing, Barry E. and James K. Loebbecke, " Analytical Approaches to Audit Risk: A Survey and Analysis," Auditing: A Journal of Practice & Theory Vol.3, No.1 (Fall, 1983) PP .23-41.
11. Elliott, Robert K. and John R. Rogers, "Relating Statistical Sampling to Audit Object ives", The Journal of Accountancy (July, 1972) PP.46-57.
12. Finley, D.R. & J.L. Boockholdt, "A Minimun-Cost Audit Sampling Methodology Under Conditions of Predetermined Beta Risk" Decision Sciences (October, 1980) PP.702-713.
13. Finley, D.R. & J.L. Boockholdt, "A Continuous Constrained Optimization Model for Audit Sampling," Auditing: A Journal of Practice & Theory Vol.6, No.2 (Spring, 1987) PP.22- 37.
14. Graham, Lynford E. , "Audit Risk-Part I. II. III. IV. V." The CAP Journal (August-December 1985) PP.12-21, 35-40, 36-43, 38-45,26-33.
15. Hansen, Don R. and Timothy L. Shaftel, "Sampling for Integrated Auditing Objectives." The Accounting Review (January, 1977) PP.109-123.
16. Ijiri, Yuji & Roberts Kaplan, "The Four Objectives of Sampling in Auditing: Representative, Corrective, Protective and Preventive" Management Accounting (December, 1970) PP.42-44.
17. Kaplan, Roberts S., "Sample Size Computations for Dollar-Unit Sampling," Journal of Accounting Research (Spring, 1974) PP.126-142.
18. Kinney, W. R., JR. "A Decision-Theory Approach to the Sampling Problem in Auditing" Journal of Accounting Research (Spring, 1975) PP.117-132.
19. Kinney, W. R., JR. & Carl S. Warren, "The Decision-Theory Approach to Audit Sampling: An Extension and Application to Receivables Confirmation" Journal of Accounting Research Vol.17, No.1 (Spring, 1979) PP.275-285.
20. Kneer, Dan C., and Kurt Pany "SAS 43-Explanation and Analysis" The CAP Journal (August, 1983) PP. 38-43.
21. Loebbecke, James K. and John Neter, "Statistical Sampling in Confirming Receivables." The Journal of Accountancy (June, 1973) PP.44-50.
22. Mckee, Thomas E. "What Happened to Judgemental Sampling?" The CPA Journal (May, 1984) PP.24-30.
23. Mckee, Thomas E., "Applying SAS No.47 Audit Risk Requirement" The Ohio CPA Journal, (Spring, 1985) PP.l9-23.
24. Menzefricke, Ulrich, "On Sampling Plan Selection With Dollar-unit Sampling" Journal of Accounting Research Vol.21, No.1 (Spring, 1983) PP.96-105.
25. Munter, Paul, and Thomas E. McCaslin "Risk and Materiality in an Audit", The CPA Journal, November, 1984) PP.34-44.
26. Plesser, Daniell, "Audit Risk and Materiality" The CPA Journal (July, 1984) PP.83-85.
27. Reiter, Carolyn J., "Risk Assessment: An Important Part of the Audit" CA Magazine (July, 1984) PP. 47-49.
28. Stringer, K., "A Statistical Technique for Analytical Review" Studies on Statistical Methodology in Auditing Supplement to The Journal of Accounting Research (1975) P.3.
29. Warren, Carl S., "Audit Risk", Journal of Accountancy (August, 1979) pp.66-74.
30. Warren, Carl S., Stephen V. N. Yate, and George R. Zuber "Audit Sampling: A Practical Approach" Journal of Accountancy (January, 1982) PP.62-72. |
