6Moizer, Peter, 1991. Indepence, in M Shere and S Turley(eds), Current Issues in Auditing, Paul Chapman Publishing.
7Teoh,H Y and C C Lim 1996. Anempiricalstudy of the effects of audit of committees, disclosure of non - audit fees, and other issues on auditor independence: Malaysian evidence,Jonmal of Accounting,Auditting & Taxation 5(2).
10由美国的纽约证券交易所和全美证券交易协会联合成立的蓝带委员会(Blue Ribbon Committee, BRC)提交的<蓝带委员会关于提高审计委员会效果的报告和建议>(Report and Recommendations of the Blue Ribbon Committee on Improving the Effectiveness of Corporate Audit Committee 1999),应视为实业界旨在强化审计委员会的一种最新努力,但对发生在其后的2001年的系列财务造假所发生的作用甚微.
