| Reference: | 參考書目
一、中文部分:
1.王立瑋，會計師事務所品質控制與同業評鑑之研究，臺北:政大會計研究所碩士論文，民國七十年六月。
2.石世賢，會計師事務所人力資源規劃之研究，臺北:政大會計研究所碩士論文，民國七十二年六月。
3.申佩芝，審計人員重要性判斷行為之研究－透視模型之應用，臺北:政大會計研究所碩士論文，民國七十七年六月。
4.社論，「企業，不再迷航」，會計研究月刊，第7期，臺北:會計研究發展基金會，民國七十五年四月，p.9。
5.Charles T. Herngren and George Foster,Cost Accounting:A managerial emphasis,6th. Ed.,林文清譯，成本會計:強調管理，臺北:三鋒出版社，民國七十六年九月，二版.
6.Ray H. Garrison,Managerial Accounting,Fifth ed.,林文清譯，管理會計，臺北:民國七十七年八月初版。
7.林財源著，管理會計，臺北:學泰書局，民國七十三年三月初版。
8.林清山著，心理與教育統計學，臺北:東華書局，民國七十八年一月，十五版。
9.許克榮，「預算好處多」，會計研究月刊，臺北:會計研究發展基金會，民國七十五年四月，第7期，
10.孫健忠，「預算控制之研究」，主計月報，第47卷第6期，p.17-19.
11.陳正待，我國會計師事務所審計人員重要性判斷行為之研究，臺北:政大會計研究所碩士論文，民國七十七年六月。
12.陳兆宏，審計人員內部控制評估與審計程式規劃判斷之研究，臺北:政大會計研究所碩士論文，民國七十六年六月。
13.陳春宏，應收帳款內部控制評估與審計程式規劃判斷之研究－審計人員之判斷行為，臺北:政大會計研究所碩士論文，民國七十八年六月。
14.陳富煒，企業整體預算及其控制之研究，臺北:政大會計研究所碩士論文，民國七十四年六月。
15.陳德銘，預算程序與組織行為關係之研究，臺北:政大會計研究所碩士論文，民圈七十年六月。
16.馮拙人譯，審計學原理，臺北:大中國圖書公司，民國七十五年七月，八版。
17.楊國樞，文崇一，吳聰賢，李亦園合編，社會及行為科學研究法，臺北:東華書局，民國七十七年十月，二版。
18.審計準則委員會，審計準則公報第十號「查核工作之規劃」，臺北:會計研究發展基金會，民國七十五年六月三十日頒訂。
19.盧文隆，我國大專院校預算控制與會計管理之研究，臺北:政大會計研究所碩士論文，民國七十人六月。
二、英文部分
1.Anderson, H. M.; Giese, J. W. and Booker, Jon. "Some Propositions About Auditing." The Accounting Review.45(3), (Ju7y, 1910),pp. 524 - 531.
2. Anderson, R. H. "Budgeting : Fine for p7anning But not for control." Cost and Management. (Sep.Oct.,1984),PP. 18 - 24.
3.Arens, Alvin A. and Loebbecke, James K. Auditing:An Integrated Apprach. London: Prentice – Hall Inc., 1988.
4.ASB, Statements on Auditing Standards NO. 55 "Consideration of The Internal Control Structure in a Financial Statement Audit. " New York: AICPA,(April 1988).
5.ASEC, Statements on Auditing Standards NO. 22 "Planning and Supervision." New York: AICPA, (Mar. 1978).
6.Ashton, Robert H. "An Experimental Study of Internal Control Judgements. "Journal of Accounting Research.12(1), (Spring, 1974) , pp. 143 - 157.
7.Ashton, Robert H. and Brown, Paul R. "Descriptive Modeling of Auditor`s Internal Control Judgements: Replication and Extension." Journal of Accounting Research. 18(1),(Spring, 1980) , pp. 269 - 277.
8. Barrington, J. D. "Audit Through Management Control System. "CA Magazine. 103(4) , (Oct. 1973) pp. 44 -48.
* 9.Barrett, M. J.; Barker, D. W. and Radd7e, L. R. "Top Management Fraud : Definitional Problems", External Auditor Responsibilities and Top Management Contro1s. " American Accounting Association-Collected papers of the Annual Meeting. (August 18-20, 1975) , pp. 35 - 50.
10.Bohac, Darlene M. "The Effect of Management Budgetary Controls on Audit planning." Ph. D. Disseration,University of Houston, 1986.
11.Brewer, Carl W. "The Nature of Audit Risk Indicators and Their Effect on the Intensity of Audit Work Performed." Ph. D. Disseration, University of Houston,1981.
12.Cley, Michael. "Management Control Systems." The Accountant. 164(5031),(May, 1971) , pp. 669 - 6l2.
13.Clients Accounting Letter, (Seidman & Seidman)."Accounting and Auditing: Evaluation of Internal Accounting Control." The CPA Journal. 49(7) , pp.66 -69.
14. Cockburn, Donald J. "Is Internal Control a Panacea?"CA Magazine. (Jan., 1987),pp. 52-54.
15.Felix, Jr. William L. and Jiambalvo, James. ",Audit use of Client Budgets and Performance Reports. "The CPA Journal. 53(8) , (August, 1983) , pp. 71 - 103.
16. Gaunmitz, Bruce R.; Nunamaker, Thomas R.; Surdick, John J. and Thomas, Michael F. "Auditor Consensus in Internal Control Evaluation and Audit Program planning. "Journal of Accouting Research. 20 (20: part II), (Autumn, 1982), pp. l45 - l55.
*17. Hamilton, Robert E. and Wright, William F. "Internal Control Judgements and Effects of Experience: Replications and Extensions." Journal of Accouting Research. 20 (2: part III), ( Autumn 1982), pp. l56 - l65.
18.Haskins, Mark E. "Client Control Environments: An Examination of Auditors Perceptions. "The Accounting Review. Vol. LX II. No.3 (July, 198l) ,pp. 542 - 563.
19.-------, and Henarie, Robert L. "Attributes and Audit Impact of Client`s Control Environment."The CPA Journal. Vol 55, NO. 7 -13 (July, 1985), pp.18-26.
20.Houle, Yvon and Plamondon, Celine. "The Pluses of Audit Planning."CA Nagazine. Vol. 119, NO 1-6, (Jan. 1986), pp. 56-61.
21.Joyce, Edward J. "Expert Judgement in Audit Program Planning." Journal of Accounting Research. 14 (Supplement, 19l6), pp. 29-60.
22.Kenis, Izzettin . "Effects of Budgetary Goal Characteristics on Managerial Attitudes and
Performance. " The Accounting Review. 54(4), (Ocy., 19l9),pp. l0l - l21.
*23.Messier, W. F. "The Effect of Experience and Firm Type on Materiality / Disclosure Judgement. " Journal of Accounting Research. 21 (Autumn, 1983), pp. 611-618.
24. Norris, William and Anderson, Hershel. "Audit Scope Adjustments for Internal Control? "The CPA Journal.46(7), (July, 19l6),pp. 15 - 20.
25. Moscove , Stephen A. "A Model to Evaluate Managerial Operating Performance. " Cost and Management. Vol 58,NO.2 (March - April, 1984),pp. 28 - 34.
26.Nanni, Jr. Alfred J. "An Exploration of the Mediating Effects of Auditor Experience and Position in Internal Accounting Control Evaluation. "Accounting` Organization and Society. 9(2),(1984),pp. 149 - 163.
*27.Reckers, Philip M. T. and Taylor, Martin E. "Consistency in Auditors` Evaluaitons of Internal Accounting Controls. "Journal of Accouting、Auditing and Finance. 3(1), (Fall, 19l9), pp. 42-55.
28.Weber, Ron. "Audit or Decision Making on overall System Reliability . Accuray, Consensus, and the Usefulness of a Simulation Decision Aid. "Journal of Accounting Research. 16 (Autumn , 19l8), pp. 368 - 388.
29. Whittington, Ray O. "An Examination of the Effects of Analytical Evidence and Time Budgets on Audit Judgement. " (Ph.D. Disseration, University of Houston, 19l8), pp. 68-89.
30.Wolf, F. M. "The Nature of Managerial work: An Investigation of the work of Audit Manager." The Accounting Review. (Oct. 1981), pp. 861 - 881.
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