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一、中文部份：
1.高松譯：審計準則報告彙編，譯者印行，民國六十八年初版。
2.陳定國著：多國性企業經營，聯經出版社，民國六十三年初版。
3.張永康著：審計學原理與實務，正中書局，民國六十六年初版。
4.馮拙人譯：審計學原理，大中國圖書公司，民國六十七年初版。
5.蔡博賢著：國際會計之研究，政治大學會計研究所碩士論文，民國六十六年。
6.賴德宗著：國際企業及其會計問題之研究，政治大學會計研究所碩士論文，民國六十二年。
7.陳君士著：一般公認審計準則之研究，政治大學會計研究所碩士論文，民國六十六年。
8.陳舜秋著：會計師的資格教育與實務經驗，東吳大學會計研究所碩士論文，民國六十五年。
9.蔣書棟譯：國際會計師會議產生設立的國際工作團報告書，主計月報，第三十五巷第一期，第30-39頁。
10.戴欽松譯：國際會計準則委員會之工作與宗旨，主計月報，第四十卷第三期，第6-8頁。

二、英文部份：
1. Accountants International Study Group, International Financial Reporting (Brooklyn, N. Y.: Newport Press Inc., 1975).
2. Accountants International Study Group, The Independent Auditor’s Reporting Standards in three Nations (Lebanon: Sowers printing Co., 1969).
3. American Institute of Certified Public Accountants, Code of Professional Ethics (New York: AICPA, 1976).
4. American Institute of Certified Public Accountants, Codification of Auditing Standards and Procedures. No. 1 Statements on Auditing Standards (New York: AICPA, 1972).
5. American Institute of Certified Public Accountants, Codification of Statements on Auditing Standards (New York: AICPA, 1976).
6. American Institute of Certified Public Accountants, International Practice Executive Committee, Professional Accounting in 30 Countries (New York: AICPA, 1975).
7. Arens, Alvin A. and Loebbecke, James K., Auditing: An Integrated Approach (Englewood Cliffs, N. J. Prentice-Hall, 1976).
8. Ballon, Robert J., Tomita, Iwao, and Usami, Hajime, Financial Reporting in Japan (Tokyo: Kodansha International, 1976).
9. B. Meigs, Larsen, F. Meigs, Principles of Auditing (Homewood, Illinois: Richard D. Irwin, Inc., 1973).
10. ‘ Canadian Accountants Oppose Compulsory PQE (Post-Qualifying Education),’ The Accountant (March 4, 1976), p.264.
11. de Mare, H. B., ‘New Rules of Conduct and Professional Activities in the Netherlands’, The Accountant’s Magazine, (July 1974), pp. 273-5.
12. Enthoven, Adolf J. H., Accountancy Systems in Third World Economies ( Amsterdam: North Holland, 1977).
13. ‘ Ethical Guide for Members of the Institute of Chartered Accountants in England And Wales ’, Accountancy, (August 1975), pp. 42-7.
14. ‘ Ethics And Trust ’, editorial, Accountancy, (February 1978), p.1.
15. Fujito, Yukio, ‘ Japan: Expansion of the Auditors Function, ’ The Accountant’s Magazine, (March 1974), pp. 92-3.
16. Gerhard G. Mueller, ‘ Whys and Hows of International Accounting, The Accounting Review, (April 1965), p. 387.
17. Gerhard G. Mueller, International Accounting (Now York: The Macmillan Co. 1967).
18. Grollman, William K., ‘ Independence of Auditors and Applicability to International Engagements, ’ CPA Journal, (April 1973), pp. 286-91.
19. Institute of Chartered Accountants in England and Wales, ‘ A Policy for Education and Training: Definitive Proposals of ICA Council, ’ The Accountant, (May 25, 1972), pp.687-92.
20. International Accounting Standards Committee, Preface to Statements of International Accounting Standards (London: IASC, January, 1975).
21. Lafferty, Michael, Accounting in Europe (Cambridge: Woodhead-Faulkner Ltd., 1275).
22. Lafferty, M. J., ‘ Force in European Accounting: Profession in the Netherlands, ’ The Accountant (January 31, 1974), pp. 141-3.
23. Leach, Sir Ronald G., ‘ The Role of the Accountant: Independence And Auditing Standards ’, The Accountant (April 26, 1973), pp. 565-7
24. Moonitz, Maurice, Obtaining Agreement on Standards in the Accounting Profession, (Sarasota: American Accounting Association 1974 ).
25. Sharaf H. A. and Mautz R. K, The Philosophy of Auditing, (Menasha, Wisconsin: George Banta Company, Inc., 1961).
26. Stamp, Edward and Moonitz, Maurice, International Auditing Standards (London: Prentice-Hall Inc., 1978).
27. Stamp, Edward, ‘ The Atlantic Acceptance Report: Some Lessons ,’ The Accountants Magazine (July 1970), pp. 303-9.
28. Stamp, Edward, ‘ To be independent.... or to seem to be ?’ Accountancy (March 1978), p.108.
29. Sy Cip, Washington, ‘ Professional Practice in Developing Economics ,’ Journal of Accountancy (January 1967), pp. 41-5.
30. Tyra, Anita I., ‘ Standards for Professional Training and Examination in the Netherlands ,’ Journal of Accountancy (August 1070), pp. 24-6.