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5IFAC, Audit Risk Standards (2003).
6AICPA, Codification of Statements on Auditing Standards (2003).
7Timothy B Bell, Frank O Marts, Ira Solomon, Howard Thmas, Auditing Organizations Through a Strategic - Systems Lens (1997).
8胡春元.《风险基础审计》第一版[M].东北财经大学出版社,2000..
9AICPA. 2002. Proposed Statement on Auditing Standards: Un-derstanding the Entity and its Environment and Assessing the Risk of Material Misstatement, paragraph 36.
10APB. 2000. Developments in the Audit Methodologies of Large Accotmting Firms. APB monograph.
