| Reference: | 一、中文部分
1. 馬國柱，”審計大震撼(二)──提昇查核效率的三個新公報"，會計研究月刊第48 期，民國七十八年九月十日，頁54~58。
2. 林清山，心理與教育統計學，台北:東華書局，民國七十六年四月第十三版。
3. 戴淑敏，查核證據來源專業性對審計人員判斷之影響?國立政治大學會計研究所未出版碩士論文，民國七十八年六月。
4. 何正群，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未出版碩士論文，民國七十年六月。
5. 葉鴻銘，「定錨與調整」經驗法則之研究──審計人員機率判斷行為之探討，國立政治大學會計研究所未出版碩士論文，民國七十八年六月。
6. 俞洪昭，重要性判斷行為之研究──透視模型之應用，國立政治大學會計研究所未出版碩士論文，民國七十七年六月。
7. 審計準則委員會，審計準則公報第一號，台北:中華民國財務會計研究發展基金會，民國七十四年十二月修訂。
8. 審計準則委員會，審計準則公報第十二號，台北:中華民國財務會計研究發展基金會，民國七十六年一月發布。
9. 何培基編著，商用統計學與SAS/PC應用，台北:長諾資訊圖書公司，民國七十九年一月初版。
10. 顏月珠，統計學，台北:三民書局，民國七十八年八月初版。
11. 倪安順譯，SAS基礎與統計應用使用手冊，台北:儒林圖書公司，民國七十六年六月初版。
二、英文部份
1. Albrecht W.S., and J.C. Mckeown, "Toward an Extended Use of Statistical Analytical Review in the Audit," Symposium on Auditing Research Ⅱ. University of Illinois, 1977, pp. 53 - 69.
2. American Institute of Certified Public Accountants, Statement on Auditing Standards No.23 (New York: AICPA, 1978 ) .
3. - - - - - - - - ,Statement on Auditing Standards No. 56 (New York: AICPA, 1988 ) .
4. Babbie, E., The Practice of Social Research. 5th. Belmont California: Wadsworth, Inc. 1989.
5 Bamber, E.M., "Expert Judgement in the Audit Team: A Source Reliability Approach," Journal of Accounting Research (Autumn 1983 ) . pp.396-412.
6 Biggs, S.F., T.J. Mock, and P.R. Watkins, "Auditor`s Use of Analytical Review in Audit Program Design," The Accounting Review (January 1988), pp.148-161.
7 - - - - - - - - ,and J.J . Wild, "A Note on the Practice of Analytical Review," Auditing: A Journal of Practice and Theory ( Spring 1984 ) , pp. 68 - 79.
8 - - - - - - - -, and - - - - - - - ," An Investigation of Auditor Judgement in Analytical Review " The accounting Review (October 1985 ) ,pp.607-633.
9 Blocher E., R.S. Esposito, and J.J. Willingham," Auditors` Analytical Review Judgements for Payroll Expense," Auditing: A Journal of Practice and Theory ( Fall 1983 ) ,pp.75-91.
10 Callahan, P.S., H.R. Jaenicke, and D.L. Neebes, "SASs nos. 56 and 57: Increasing Audit Effectiveness," Journal of Accountancy ( October 1988 ) ,pp.56- 58.
11 Campbell, R.J., and L.J. Rankin, "Regression Analysis in Planning and Testing," The CPA Journal (May 1986 ) ,pp.50-59.
12 Cohen, J.R., "The impact of conservatism, internal control reliability, and expenence on the use of Analytical Review," ph.D. dissertation, University of Massachusetts, 1987.
13 Cushing, B.E., and J .K. Loebbecke, "Analytical Approaches to Auditing Risk: A Survey and Analysis," Auditing: A Journal of Practice and Theory ( Fall 1983 ) , pp.23 -41.
14 Daroca, F.P., and W.W. Holder, "The Use of Analytical Procedures in Review and Audit Engagement " Auditing: A Journal of Practice and Theory ( Spring 1985 ) , pp .80 - 92.
15 Holder, W.S., "Analytical Review Procedures in Planning the Audit: An Application Study," Auditing: A Journal of Practice and Theory (Spring 1983), pp.100-107.
16 Hylas, R.E., and R.H. Ashton, "Audit Detection of Financial Statement Errors," The Accounting Review ( October 1982 ) ,pp.751-765.
17 Imhoff, E.A., "Analytical Review of Income Elements," Journal of Accounting, Auditing and Finance ( Summer 1981 ) ,pp.333-351.
18 Joyce, E.J., and G.C. Biddle, ”Are Auditors’ Judgements Sufficiently Regressive?" Journal of Accounting Research (Autumn 1981b), PP.323-349.
19 Kaplan, R.S., "Developing a Financial Planning Model for an Analytical Review: A Feasibility Study," Symposium on Auditing Research Ⅲ. University of Illinois, 1979, pp.3 - 30.
20 Kinney, W.R., "ARIMA and Regression in Analytical Review: an Empirical Test," The Accounting Review ( January 1978 ) , pp.48-60.
21 - - - - - - - , and G.L. Salamon, "Regression Analysis in Auditing: A Comparison of Alternative Investigation Rules," Journal of Accounting Research ( Antumn 1982 ) , pp .350 - 366.
22 - - - - - - -, and W.C. Uecker, "Mitigating the Consequences of Anchoring in Auditor Judgements, " The Accounting Review ( January 1982 ) ,pp.55- 69.
23 Knechel, W.R., "The Effectivhess of statistical Analytical Review as a Substantive Anditing Procedure: A Simulation Analysis," The Accounting Review ( January 1988 ) , pp.74-95.
24 Libby, R., "Availability and the Generation of Hypotheses in Analytical Review," Journal of Accounting Research (Antumn 1985), pp.648-667.
25 Neter J., "Two Case Studies on Use of Regression for Analytical Review, "Symposium on Auditing Research N. University of Illinois, 1980, pp.293-337.
26 Stringer, K.W., " A Statistical Technique for Analytical Review," Journal of Accounting Research ( Supplement 1975 ) , pp.1- 9.
27 Tabor, R.H., and J.T. Willis, "Empirical Evidence on the Changing Role of Analytical Review Procedures, " Auditing: A Journal of Practice and Theory (Spring 1985 ) , pp. 93-109. |
