2SEC. 2003. Final Rule: Management's Reports on Internal Control Over Financial Reporting and Certification of Disclosure in Exchange Act Periodic Reports. 被引量：1
3PCAOB. 2004. Auditing Standard No. 2 - An Audit of Internal Control Over Financial Reporting Performed in Conjunction with An Audit of Financial Statements. 被引量：1
4PCAOB. 2007. Auditing Standard No. 5 - An Audit of Internal Control Over Financial Reporting that is Integrated with An Audit of Financial Statements. 被引量：1
