3Eilifsen, A. , Knechel, W. R. and Walllage, P. 2001. Application of the Business Risk Audit Model: A Field Study. Accounting Horizons, Sep : 193 - 207.
4IAASB. 2005. Handbook of International Auditing, Assurance, and Ethics Pronouncements.
5Paul J. Sobel. 2004. Auditor's Risk Management Guide. 北京:中信出版社.
6Wright William F. Jindanuwat Niramol. Todd John. 2004. Computational Models as a Knowledge Management Tool: A Process Model of the Critical Judgments Made during Audit Planning. Journal of Information Systems ; Spring: 67 - 94.
7IAASB, 2005, INTERNATIONAL STANDARD ON AUDITING 315:Understanding the Entity and Its Environment and Assessing the Risks of Material Misstatement : 20 - 43.
8IAASB, 2005, Handbook of International Auditing, Assurance, and Ethics Pronouncements.
9IAASB, 2005, INTERNATIONAL STANDARD ON AUDITING 315 : Understanding the Entity and Its Environment and Assessing the Risks of Material Misstatement : 7, 20, 100.
