2[1]Ross,S.The Economic Theory of Agency: the Principal's Problem[J],American Economic Review,63(2) May, 139-9,1973.
3[3]Osborne,D. and Plastrik P. Banishing Bureaucracy:The Five Strategies for Reinventing Government[M].Perseus Publishing,2000.
4[4]Hughes,Owen. Public Management and Administration:An Introduction (second edition) [M].Macmillan,South Yarra, 1998.
5[5]Goodnow,F. J. Politics and Administration: A Study in Government[M]. New York:Russell & Russell,1900.
6[6]Treasury Board Of Canada Secretariat. Values and Ethics Code for the Public Service[M].2003.
7毕舟可.《审计问责体系亟需转型》.《中国证券报》,2006年9月16日，A13版.
8审计署法制司，2006，《审计法修订释义读本》，中国时代经济出版社.
9A. C. Littleton, 1953, Structure of Accounting Theory, AAA.Cai Chun, 1999, On the functions and objectives of internal audit and their underlying conditions, Managerial Auditing Journal.
10David Flint, 1988, The philosophy and Principles of Auditing: An Introduction, Macmillan Education Ltd.
