6Bologna G J, Lindquist J R. Fraud auditing and forensic accounting: new tools and techniques [M ]. Hoboken, NJ : John Wiley & Sons, 1995.
7Buckhoff A T,Schrader W R. The teaching of forensic accounting in the United States[ J]. Journal of Forensic Accounting,2000( 1 ) : 135 - 146.
8American Institute of Certified Public Accountants (AICPA). Forensic services, audits, and corporate governance: bridging the gap [ EB/OL ]. (2004 - 07 - 15 ) [ 2009 - 10 - 12 ]. http ://www. aicpa, org/interestareas/forensicandvaluation/resources/standards/downloadabledocuments/2004 07 forensic_audit_paper, pdf.
9American Institute of Certified Public Accountants (AICPA). The statement on responsibilities for litigation services No. 1 [ M]. New York: AICPA, 2002.
10Houck M M, Kranacher J M, Morris B, et al. Forensic accounting as an investigative tool[ J ]. The CPA Journal,2006,76: 68 - 70.
