3Tom Lee. Corporate Audit Theory [ M ]. London : Chapman & Hall, 1993.
4Flint, D. Philosophy and Principles of Auditing : An Introduction [ M ]. London : Macmillan Education Ltd., 1988.
5Watts R. L, and Zimmerman L.L.. Positive Accounting Theory [ M ]. New york : PrenticeHall,inc, 1986,
6Coase, R. H. , The Nature of Firm[ J]. Economica, 1937, (4).
7Jensen M C, W H Meckling.Theory of the Firm:Managerial Behavior, Agency Costs, and Ownership Structure[ J]. Journal of Financial Economics, 1976, (3) :305 - 360
