2PCAOB. Auditing Standard No.2-An Audit of Internal Con- trol Over Financial Reporting Performed in Conjunction With an Audit of Financial Statements[EB/OL]. (2004-03- 02) [ 2014- 12- 25 ]. http://pcaobus.org/Standards/Auditing/ Pages/Auditing_Standard_2.aspx. PCAOB.
3Auditing Standard No.5-An Audit of Internal Con- trol Over Financial Reporting That is Integrated with an Au- dit of Financial Statements[EB/OL]. (2007-01-10) [2014- 12-25]. http ://pcaobus.org/Standards/Auditing/Pages/Audit - ing_Standard_5.aspx.
5Chen L H, Krishnan J, Sami H, et al. Auditor Attestation un- der SOX Section 404 and Earnings Informativeness[J]. Au- diting- A Journal of Practice & Theory, 2013,32 ( 1 ) : 61-84.
6Doyle J T, Ge W, McVay S. Accruals Quality and Internal Control over Financial Reporting [J]. The Accounting Re- View,2007,82(5) : 1141-1170.
7Chan K C, Farrell B, Lee P. Earnings Management of Firms Reporting Material Internal Control Weaknesses under Sec- tion 404 of the Sarbanes-Oxley Act[J]. Auditing:A Journal of Practice & Theory, 2008,27 (2) : 161-179.
8Raghunandan K, Rama D. SOX Section 404 Material Weakness Disclosures and Audit Fees [J]. Auditing: A Journal of Practice & Theory, 2006,25 ( 1 ) : 99-114.
9Hoitash U, Hoitash R, Bedard J C. Internal control quality and audit pricing under the Sarbanes-Oxley Act[J]. Audit- ing, 2008,27( 1 ) : 105-126.
10Hogan C E, Wilkins M S. Evidence on the Audit Risk Mod- el: Do auditors increase audit fees in the presence of inter- nal control deficiencies [J]. Contemporary Accounting Re- search, 2010,25 ( 1 ) : 219-242.
