5SEC,Final Rule:Management's Reports on Internal Control over Financial Reporting and Certification of Disclosure in Exchange Act Periodi CR eports. 2003. [EB/OL]. http: // www,sec.gov/rules/final/33--8283.html.
6SEC.Amendments to Rules Regarding Management's Report on Internal Control over Financial Reporting.2007. [EB/OL] .http://www.sec.gov/rules/final/2007/33--8809.pdf.
7PCAOB.Auditing Standards 2--An Audit of Internal Control over Financial Reporting Performed in Conjunction with an Audit of Financial Stantements.2004. [EB/OL].http: //www.pcaob.org/rules/rules of the Board/Auditing__Standard2.pdf.
8PCAOB.Auditing Standard 5--An Audit of Internal Control over Financial Reporting That Is Integrated with an Audit of Financial Stantements.2007. [EB/OL] .http://www. pcaob.org/rules/rules of the_Board/ Auditing_Standard 5 .pdf.
9Mullen Dorothy and Ragahunandan. 1996. Intemal Control Reports and Financial Reporting Problem[J]. Accounting Horizons. 10 (12): 67-75.
10Ragahunandan and Rama. 1994. Management Report after COSO[J]. Internal Auditor. 8: 54-59.
