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參考書目

一、中文部份：

1.汪大揚著：統計抽樣方法在審計工作上應用之研究，國立政治大學會計研究所未出版碩士論文，民國六十二年五月。

2.茆美惠著：影響台灣審計人員抽樣方法因素之研究，國立政治大學企業管理研究所未出版碩士論文，民國六十七年六月。

3.高松譯：美國會計師公會審計準則報告彙編，自刊本，民國六十八年十二月出版。

4.馮拙人譯：審計學原理，台北，大中國圖書公司，民國六十七年七月出版。

5.韋從序著：統計學(二)——推理統計學，台北，正中書局，民國六十三年出版。

6.黃蔭昌著：「抽樣查帳方法」，現代審計89期。

7.陳超塵著：統計學，台北，台灣商務印書館，民國五十七年三月出版。

8.鄭堯拌著：推理統計學，台北，自刊本，民國六十三年三月出版。

9.鍾淑華著：電子資料處理制度下查帳問題之研究，私立東吳大學會計研究所未出版碩士論文，民國六十五年七月。

二、英文部分：

1. Aldersley, S. J. and Teitlebaum, A. D., “Rigorous DUS-cell Evaluation,” Paper Presented to the National Meeting of the American Statistical Association, December, 1979, pp.1-33.

2. American Institute of Certified Public Accountants Codification of Statement on Auditing Standards, ( Number 1 to 23 ).

3. Anderson Rod and Teitlebaum, A. D., “ Doller-unit Sampling,” CA Magazine, April 1974, pp.30-39.

4. Arkin, Herbert, Handbook of Sampling for Auditing and Accounting : Volume 1-Methods, U. S. A. :McGraw-Hill Book Company, 1963.

5. Bedingfield, James. P., “The Current State of Statistical Sampling and Auditing , “ The Journal of Accountancy, December, 1975, pp.48-55.

6. Burns, David C., and Loebbecke K. James, “Internal Control Evaluating : How the Computer Can Help, “ The Journal of Accountancy, August, 1975, pp.60-62.

7. Cashin, James A., Handbook for Auditors, U.S.A. McGraw-Hill Inc., 1971.

8. Corman, Lewis A., “ The Efficacy Tests, “American Accountant, December 1933, pp.360-366.

9. Crum, Robert P., “ Using Combined Attributes-Variables Tests, “The CAP Journal, July 1981, pp. 38-45.

10. Cushing, Barry E., Searfoss Gerald, and Randall, Reed H.,”Materiality Allocation in Audit Planning : A Feasibility Study,” Journal of Accounting Research, Vol.17, Supplement 1979, pp.172-179.

11. Elliott, Robert K., and Rogers, John R., “Relating Statistical Sampling to Audit Objectives, “ The Journal of Accountancy, July 1972, pp.46-57.

12. Fienbery, Stephen E., Neter, John, and Leitch, R. A., “ Estimating the Total Overstatement Error in Accounting Populations, “ Journal of American Statistical Association, June 1977, pp.295-302.

13. Goodfellow, James L., Loebbecke, James K., and Neter, John, “ Perspectives on CAV Sampling Plans-PartⅠ, “ CA Magazine, October 1974, pp.23-30.

14. Goodfellow, James L., Leobbecke, James K.,and Neter, John, “ Perspectives on CAV Sampling Plans-PartⅡ”CA Magazine, November 1974, pp.47-53.

15. Hill, Henry P., Roth, Joseph L., and Arkin, Herbert, Sampling in Auditing, U.S.A. : The Ronald Press Company, 1962.

16. Kaplan, Robert S., “ Statistical Sampling in Auditing with Auxiliary Information Estimators, “ Journal of Accounting Research, Autumn 1973, pp.238-258.

17. Kaplan, Robert S., “ Sample Size Computations for Dollar-unit Sampling, “ Journal of Accounting Research, Vol.19, Supplement 1975, pp.126-133.

18. Kruft, William H. Jr., “ Statistical Sampling for Auditors : A New Look, “ The Journal of Accountancy August 1968, pp.49-56.

19. Leslie, Donald A., Teitlebaum, Albert D., and Anderson, Rodney J., Doller-unit Sampling : A

Practical Guide for Auditors, Toronto : Copp Clark Pitman Company, 1980.

20. Leslie, Donald A., “Auditing in a Multilocation Enviroment, “ Paper Presented to the National Meeting of the American Statistical Association, December, 1979.

21. Leslie, Donald A., and Anderson, R. J., “ Discussion of Considerations in Choosing Statistical Sampling Procesures in Auditing, “ Journal of Accounting Research, Supplement 1975, pp.53-64.

22. Loebbecke, James K., and Neter, John, “ Considerations in Choosing Statistical Sampling Procedures in Auditing, “ Journal of Accounting Research, Supplement 1975, pp.38-52.

23. Neter, John, and Loebbecke, James K., Behavior of Major Statistical Estimators in Sampling

Accounting Populations : An Empirical Study, New York : American Institute of Certified Public

Accountants Inc., 1975.

24. Neter, John, and Loebbecke James K., “ On the Behavior of Statistical Estimators when Sampling Accounting Populations, “Journal of American Statistical Association, September, 1977, pp.501-507.

25. Neter, John, Leitch, Robert A., and Fienberg, Stephin E., “ Dollar Unit Sampling : Multinomial Bounds for Total Overstatement and Understatement Errors, “ The Accounting Review, January 1978, pp.77-93.

26. Ramage, John G., Krieger, Abba M., and Spero, Leslie L., “ An Empirical Study of Error Characteristics in Audit Populations, “ Journal of Accounting Research, Supplement 1979, pp.72-102.

27. Pearson Michael A., “ Audit Sampling, “ The Ohio CPA Journal, Autumn 1981, pp.163-166.

28. Reneau, J. Hal, “ CAV Bounds in Dollar Unit Sampling : Some Simulation Results, “The Accounting Review, July 1978, pp.669-680.

29. Robert, D. M., Statistical Auditing, New York : AICPA, 1978.

30. Robertson, Jack C., Auditing, Dallas : Business Publications, Inc., 1979.

31. Ross, Timothy L , Sundby, Lawrence, and Ritts, Blaine A., “Nine Years of Statistical Sampling in Auditing, “ The Ohio CPA Journal, Winter 1981, pp.41-45.

32. Sorensen, James E., “Bayesian Analysis in Auditing, “ The Accounting Review, July 1969, pp. 555-561.

33. Smith, TMF, Statistical Sampling for Accountants, London : Haymarket Publishing Limited, 1976.

34. Sully, J. N., “Statistical Sampling in Auditing,” The Accountant, Octorber 2nd, 1975, pp.376-377.

35. Taylor, Donald H., and Glezen, G. Willian, Auditing : Integrated Concepts and Procedures, New York : John Wileey & Sons, Inc., 1979.

36. Teitlebaum, A. D., and Robinson, C. F., “ The Real Risks in Auditing Sampling,” Journal of Accounting Research, Supplement 1975, pp.70-91.

37. Teitlebaum, A. D., Leslie, D. A., and Anderson, R. J., An Analysis of Recent Commentaty on Dollar-Unit Sampling in Auditing, Marh 1975.

38. Teitlebaum, A. D.,”Dollar-unit Sampling in Auditing, “ Paper Presented to the National

Meeting of the American Statistical Association December 1973.

39. Teitlebaum, A. D., and Leslie, D. A., “ Approaches to Evaluating Dollar-unit Sampling, “Paper Presented to the National Meeting of the American Statistical Association, December 1978.

40. Tracy, John A., “ Bayesian Statisitcal Methods in Auditing, “The Accounting Review, January 1969, pp.90-98.

41.Mc Rae, T. W., Statistical Sampling for Audit and Control, U.S.A. : John Wiley & Sons Inc., 1974.