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一、中文書籍及期刊
1.林柄滄著：會計審計的理論與實務，知音出版社，六十七年二月初版
2.郭堯明撰：我國會計師再教育問題之研究，政大會計研究所未出版碩士論文
3.行政院、國科會科技資料中心主編：人事管理
4.高松編譯：審計準則報告彙編，譯者印行，民國六十八年二月初版
5.蔡蜂霖譯：審計學原理，原著第六版 譯者自行
6.賴昭吟譯：美國國會準備對CAPS所採取之行動，致遠會計
7.我國國稅局稅務評鑑問題討論專輯，稅務旬刊第一○○五期
8.林柄滄著，美國對會計師的評鑑方法，稅務旬刊第一○○五期

二、英文書籍
1. Abraham, Stanley Charles, The Public Accounting Profession B.C. Health & Company, 1978.
2. Compliance Review Program Guideline (New York :AICPA 1979)
3. Loeb, Stephen E., Ethics in the Accounting Profession Wiliy / Hamilton Publication 1980.
4. Meigs, Walter B., E. John Larsen & Robert F. Meigs, Principles of Auditing (6th Edition 1977).
5. Peer Review Manual ( New York：AICPA Division for CPA Firms SEC Practice Section 1978)
6. Sample Quality Control Documents for Sole Practitioner and Local CPA Firms (New York : AICPA 1977)
7. Voluntary Quality Control Review Program for CPA Firms (New York：AICPA 1978)

三、英文期刊
1. Auditing Standards Executive Committee, Statement on Auditing Standards No. 1 Codification of Auditing Standards and Procedures AU Section 560 (New York：AICPA Nov. 1972)
2. ASEC, SAS No. 4 Quality Control Considerations for a CPA Firm of Independent Auditors “ (New York : AICPA Dec. 1974)
3. ASEC, SAS No. 22 Planning and Supervision (New York : AICPA Mar. 1978)
4. ASEC, SAS No. 25 The Relationship of Genera Accepted Auditing Standard to Quality Control Standard (New York：AICPA Mar. 1979)
5. Baker, C. Richard, “Management Strategy in a Large Accounting Firm” The Accounting Review ( July 1977)
6. Blocher, Eohward, “CPA Firms’ Staff Evaluation Process” The CPA Journal ( July 1980)
7. Bremson, Wayne G., “Acceptance & Continuance of Clients” The CPA Journal (Oct. 1980)
8. Codification of Statement on Auditing Standards, AU Section 517 “Independence” (New York : AICPA 1975)
9. Codification of Statement on Auditing Standards, Audits Interpretation of Section 517 “Applicability of Guidance on Reporting when not Independent ( New York：AICPA, 1975)
10. Cook, J.M. and H.G. Robinson, “Peer Review - The Accounting Profession’s Program” The CPA Journal (March 1979)
11. Crouse, W. Frank, Maurice C. Paradis and John C. Shaw, “The Client Service Team Approach to Auditing “The Journal of Accountancy ( Aug. 1979)
12. Hannon, James P., “Continuing Processional Education for a CPA Firm” The CPA Journal( Jan. 1980).
13. ________ ., “Quality Control Standards : Peer Review” The CPA Journal (Sept. 1979)
14. Frey, George J., “Quality Control --A Philosphy or a Set of Rules? “The Journal of Accountancy (Oct. 1980)
15. Hendricks, Arthur G., “The Initial Audit Engagement” The CPA Journal (May 1979)
16. Istvan, Donald F., “Improving Personnel Selection “The Journal of Accountancy (Feb. 1973)
17. J. Jiambalvo, “Performance Evaluation and Directed Job Effect Model Development and Analysis in a CPA Firm Setting” Journal of Accounting Research (Autumn 1979)
18. Lambert, Joyce C. “Chart Quality Control Standards” The Journal of Accountancy ( Jan. & Dec. 1980).
19. Lascalzo, Margaret A., “What is Peer Review all About? “ The Journal of Accountancy ( Oct. 1979)
20. Linden, John R., “News Feature-Moss Committee Hears Progress Report on Profession “The Journal of Accountancy (March 1978)
21. Olson, Wallace E., “Self-Regulation-what’s Ahead?” The Journal of Accountancy (March 1980)
22. Philip, M.J. Rechers, Martin E. Taylor, “Peer Review-At the State Level” The CPA Journal (Jan. 1979)
23. Professional Standards, ET Section 202,01, Volume 2. ( New York : AICPA)
24. Quality Control Standards Committee, Statement on Quality Control Standards No. 1, System of Quality Control for a CPA Firm (New York：AICPA Feb. 1980)
25. Quality Control Standards Committee, Quality Control Interpretations, The Relationship Between Inspection and Monitoring and Implementation of Inspection in CPA Firms (New York : AICPA 1980)
26. Sayers, John G. “Twelve Steps to Quality Control “ CA Magazine (Jan. 1979)
27. Schneiclman, Arnold, “Need for Auditor Computer Education” The CPA Journal (June 1979)
28. Seymour Eisenman, Steven B. Lilien, “Accounting Deficiencies in Financial Statements” The CPA Journal (July 1978)
29. Sprague, William D., “The Development of the AICPA Voluntary Peer Review Program” The Accounting Forum (Dec. 1976)
30. Sturcke, H. Carl, “How to Prepare for Peer Review-Part I” The CPA Journal (June 1979)
31. Vasorhelyi, Miklos A., “Staff Assignment in Accounting Firms” The Journal of Accountancy (April 1979).
32. Wright, Arnold, “Performance Appraisal of Staff Auditors” The CPA Journal ( Nov. 1980)
33. “Experiences in Peer Review” The CPA Journal ( June 1980)
34. “Testing Job Applicants” The Journal of Accountancy (Mar. 1977)
35. “Activities of the Private Companies Practices Section” The Ohio CPA Journal (Spring 1980)