8Lela D. P. &Thomas P. H. Trustee perceptions of audit committees in hospitals [ J]. Financial Accountability and Management, 1986, 2 (4): 295-309.
9Alan Reinstein & David R. L. Gabhart+ The internal auditor's role in public sector audit committees[ J]. Public Budgeting and Finance, 1987, 7(2): 72-80.
10Wagner, N. A. , O' Keefe, H. A. , & Bostwick, W.I. Audit committee functions for municipalities, hostpitals and banks[J]. The CPA Journal, 1988, (58): 46 -53.
