3Cohen J, Ganesh K, Arnold M W. Corporate governance and the audit process [ J ]. Contemporary Accounting Research, 2002:573 - 594.
4蔡春.审计结构理论研究[M].大连:东北财经大学出版社,2001.
5IIA. Recommendations of improving corporate governance[ R]. 2002.
6Hollis A, Terry D W. Audits as a corporate governance mechanism: evidence from the German market [ J ]. Journal of In- ternational Accounting Research ,2003 (2) : 1 - 21.
