5MICHAEL GIBBINS. Propositions about the Psychology of Professional Judgment in Public Accounting [ J ]. Accounting Research, 1984,22( 1 ) : 103-127.
6SCHMUTTE JAMES, DUNCAN JAMES R. Professional Judgment: A Model for Accounting and Auditing Decisions [ J ]. CPA Journal, 2009,79 ( 9 ) : 32-35.
7CHRISTOPHER NOBES. The Importance of Being Fair: An Analysis of IFRS Regulation and Practice-A Comment [ J]. Accounting and Business Research, 2009,39 ( 4 ) :415-427.
8ZEFF S A. The Primacy of "Present Fairly" in the Auditor's Report[ J ]. Accounting Perspectives ,2007,6 (1) :1-20.
9IASB. International Financial Reporting Standards [ M ]. London : IASC Foundation Publications Department,2011:405-438.
10SMIELIAUSKAS WALLY, CRAIG RUSSELL, AMERNIC JOEl. A Proposal to Replace 'True and Fair View' With ' Acceptable Risk of Material Misstatement' [ J]. Abacus ,2008,44( 3 ) :225-250.