3AICPA. 2002. Proposed Statement on Auditing Standards: Un-derstanding the Entity and its Environment and Assessing the Risk of Material Misstatement, paragraph 36.
4APB. 2000. Developments in the Audit Methodologies of Large Accotmting Firms. APB monograph.
6Eilifsen,A. , Knechel, W. R. and WaUage, P. 2001. Application of the Business Risk Audit Model: A Fidd Study, Accounting Horizons, Sep., p193-207.
7Jeffrey Cohen. 2002. Corporate Governance and the Audit Pro-cess. Contemporary Accounting Research. Winter, p573-594.
8Michael E. Porter. 1980. Competitive Strategy: Techniques for Analyzing Industries and Competitors. New York: The Free Press(陈小悦译,华夏出版社,1997).
9Michael E. Porter. 1985. Competitive Advantage: Creating and Sustaining Superior Performance. New York: The Free Press(陈小悦译,华夏出版社,1997).
10I~B. 2000. The Panel on Audit Effectiveness: Report and Rec-ommendationsPower, M. K.. 2003. Auditing and the Production of Legitimacy. Accounting, Organization and Society.