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8Timothy B Bell, Frank O Marts, Ira Solomon, Howard Thmas, Auditing Organizations Through a Strategic - Systems Lens (1997).
9审计.周勤业等[M].上海:上海三联书店,1996.231.
10AICPA. 2002. Proposed Statement on Auditing Standards: Understanding the Entity and its Environment and Assessing the Risk of Material Misstatement, paragraph 36.