1The Institute of Auditing Research Foundation. Research Opportunities in Internal Auditing [ R ]. First Printing, 2003.
2Taylor, M.E. , V. S. Peden, and J. K. Welch. Internal auditor use : Different perceptions [ J ]. Internal Auditing, 1997, Spring: 35-39.
3Ward, D. D. and J. C. Robertson. Reliance on internal auditors [ J ]. Journal of Accountancy, 1980, October: 62 - 72.
4Abdel-khalik, A. R. , D. Snowball, and J. H. Wragge. The effects of certain internal audit variables on the planning of external audit programs [ J ]. The Accounting Review, 1983, April: 215 -227.
5Schneider, A. The reliance of external auditors on the internal audit function [ J ]. Journal of Accounting Research, 1985, Autumn: 911 -919.
6Margheim, L. L. Further evidence on external auditors' reliance on internal auditors [ J ]. Journal of Accounting Research, 1986, spring: 194-205.
7Tiessen, P. and R. H. Colson. External auditor reliance on internal audit [ J]. Internal Auditing , 1990, Winter: 10-22.
8Margheim, L. , and W. Label. External auditor reliance on internal anditors when audit risk is high: Some empirical findings [ J]. Advances in Accounting, 1990, (8) :293 -311.
9Campbell, A. Internal audit reliance in the continuing audit engagement[ J]. Internal Auditing, 1993, Summer: 56-66.
10Maletta, M. J. An examination of auditors' decisions to use internal auditors as assistants: the effect of inherent risk [ J]. Contemporary Accounting Research, 1993, ( 1 ) :508 - 325.
