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2PCAOB.Auditing Standard No.5-An Audit of Internal Control Over Financial Reporting that is Integrated with An Audit of Financial Statements[S],2007.
3Maria ogneva,K.R.Subramanyam,Kannan Raghunandan.Internal control weakness and cost of equity:evidence from SOX Section 404 disclosures[J].The Accounting Review,2007,82(5):1255-1297.
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5PCAOB. Auditing standard No. 2: an audit of internalcontrol over financial reporting performed in conjunctionwith an audit of financial statements, 2004.
6PCAOB. Auditing standard No. 5: an audit of internalcontrol over financial reporting that is integrated with anaudit of financial statements, 2007.
