2Panerican Institude of Certified Public Accountants, Codification of Statements on Auditing Standards(Numbers 1 to 93), New York: American Institude of Certified Public Accountants Ins. 2001.
3Anthony Steele, Audit Risk and Audit Evidence: The Bayesina Approach Statistical Auditing, London: Academic Press Limited, 1992.
4Arthur Levitt,Who audits the auditors? New York Times,January 17,2002.
5G J Benston, The Market For Public Accounying Services - Demand, Supply and Regulation, Journal of Accounting and Public Pollicy, Vol. 4.
6Intemation Federation of Accountants, 2002 IFAC Handbook of Auditing and Ethics Technical Pronouncements, New York: Internation Federation of Accountants 2002.
7胡春元.《风险基础审计》第一版[M].东北财经大学出版社,2000..
8AICPA. 2002. Proposed Statement on Auditing Standards: Un-derstanding the Entity and its Environment and Assessing the Risk of Material Misstatement, paragraph 36.
9APB. 2000. Developments in the Audit Methodologies of Large Accotmting Firms. APB monograph.