6Wilson, R. (1969) The Structure of Incentives for Decentralization Under Uncertainty. In La Decision, Paris: Editions du Centre National de Recherche Scientifique
7Ross, S. ( 1973 ) The Economic Theory of Agency: the Principal's Problem.. American Economic Review 63, p. 134 149
8David Flint, Philosophy and Principles of Auditing:An Introduction, Macmillan Education Ltd., 1988
9Committee on Basic Auditing Concepts,A Statement of Basic Auditing Concepts, American Accounting Association, 1973
10Michael Sherer and David Kent, Auditing and Accountability,Pitman Books Ltd., 1983
