1APB proposals for reporting on intemal control,Management Accounting, May98, Vol. 76. p6 被引量:1
2Bell,Timothy B. & Carcello,Joseph V.A. 2000.Decision Aid for Assessing the Likdihood of Fraudulent Financial Reporting. Auditing, Spring, Vol. 19, p169,16p 被引量:1
3Hermanson, Heather M.. 2000. An Analysis of the Demand for Reporting on Internal Gantrol. Accunting Horizons, September, Vol. 14, p325,17p 被引量:1
4McMullen,Dorothy A. & Ragahunandan,K. 1996. Interhal control reports and financial reporting proteins. Accounting Horizons, December, Vol. 10,67-75 被引量:1
5Morton B. Solomen & Joe R. Cocper: 1990. Reporting on Internal Control: the SEC's Proposed Rules. Jognal of Accountancy, June, 56-63 被引量:1
6Raghunandan, K. ,and D. V. Rama. 1994. Management reports after COSO. Intemal Auditor August:54-59 被引量:1
7Schuetze, W. P. 1993. Reporting by indepeadent auditorson internal controls. The CPA Journal 63 (October) : 40-43 被引量:1
8Wallace, W. A. 1982. Should GPAs' reports on internal control be required? Survey evidence on the effects of such a requirement. Akron Buainess & Economics Review 13(Spring) :20-23 被引量:1
9Wallace, W. A., and G. T. White. 1994. Reporting on internal. Internal Auditor(August) :40-42 被引量:1
10SAS78: Consideration of Internal Control in a Financial Statement Audit, SSAE2: Reporting on an Entity's Internal Control Structure Over Financial Reporting,SSAE6:Reporung on an Entity's Internal Control Over Financial Reporting 被引量:1