4IFAC, Handbook of International Auditing, Assurance, and Ethics Pronouncements (2003 Edition).
5IFAC, Audit Risk Standards (2003).
6AICPA, Codification of Statements on Auditing Standards (2003).
7Timothy B Bell, Frank O Marts, Ira Solomon, Howard Thmas, Auditing Organizations Through a Strategic - Systems Lens (1997).
8国际审计和保证委员会．ISA315 Understanding the entity and its environment and assessing the risks of material; ISA330 The auditor's procedures in response to assessed risks; ISA500 [ revised] Audit evidence; ISA200 Objective and general principles governing an audit of financial statements [ EB/OL]. (2003 - 10-15)[2005—12—05]国际审计和保证委员会[IAASB]网站．
