5Pattillo(1976),转自Hojskov,L,The Expectation Gap Between Users' and Auditors' Materiality Judgments in Denmark,Augest 4-6,1998 Accounting,Auditin and Accountability Journal.
6Ganino v.Citizens Utilities,资料参见Richard B.Zabel and James J.Benjamin Jr.,Reviewing Materiality in Accounting Fraud,2002,the New York Law Journal,January 15,2002.
7Lynn Turner,2002 Real Change is Needed,Real Fast www.cpa2biz,comJan.25,2002.
8David S.Hilzenrath,Dec 30,2001,Early Warnings of Trouble at Enron,WashingtonPost Page A10.
9Thomas A.Ratcliffe and JohnStephen Grice,Sr.,2002,Evaluating Audit Differences,the CPA Journal.
10SAS47及其后来的历次修订体现在美国执业会计师协会AICPA Professional Standards section AU 312中.
