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一、中文部份：
1.公司法，稅務旬刊社印行，民國六十九年五月。
2.王漢民著：國際審計準則之研究，政治大學會計研究所碩士論文，民國六十九年六月。
3.狄西方著：「促進會計師的超然地位」，現代審計191期，p31。
4.林炳滄著：『「輪流式簽證」能促進會計師的超然地位嗎？』，現代審計191期，pp.1-4。
5.高松譯：審計準則報告彙編，譯者印行，民國六十八年出版。
6.訕提著：泰國會計師制度，政治大學會計師研究所碩士論文，民國六十二年十二月。
7.許崇源著：我國會計師稅務簽證功能之研究，政治大學會計研究所碩士論文，民國六十八年六月。
8.郭堯明著：我國會計師再教育問題之研究，政治大學會計研究所碩士論文，民國六十八年六月。
9.萬里譯：「審計人員的審計與管理服務工作的相容性」，現代審計42期，p27。
10.會計師查帳簽證應用法規手册，台灣省台北市會計師公會編印，67年11月1日初版。
11.劉杉涼著：會計師職業道德之研究，政治大學會計師研究所碩士論文，民國六十六年七月。
12.蔡揚宗著：我國會計師從事管理顧問服務的可行性研究，政治大學會計師研究所碩士論文，民國六十七年六月。
13.蔡蜂霖譯：審計學原理，民國六十七年七月。
14.潘遠增著：會計師職業道德規範之研究，東吳大學會計研究所碩士論文，民國六十七做六月。
15.賴傳源著：我國會計師專業執業素質之研究，東吳大學研究所碩士論文，民國六十九主一月。
16.鍾保敏著：會計職業專業化之研究，政治大學會計研究所碩士論文，民國六十八年十二月。

二、英文部份：
1. Abraham J. Briloff, ”Old Myths and New Realities in Accountancy”, The Accounting Review, (July, 1966), pp. 484-495.
2. AICPA, Codification of Statement On Auditing Standards, (number 1 to 23), pp. 283-284.
3. American Institute of Certified Public Accountants, Code of Professional Ethics (New York: AICPA, 1976).
4. Arieh Goldman and Benzion Barley, “The Auditor-Firm Conflict of Interests: Its Implications for Independence” The Accounting Review, (October 1974), pp.707-718.
5. Arieh Goldman and Benzion Barley “The Auditor-Firm Conflict of Interests: Its Implications for Independence : A Reply” The Accounting Review (October,1975), pp.848-852.
6. Arthur A. Schulte, Jr., “Compatibility of Management Consulting and Auditing” The Accounting Review (July, 1965), pp.587-593.
7. Arthur A. Schulte, Jr., “Management Services: A Challenge to Audit Independent? “ The Accounting Review, (October, 1966) pp.721-726.
8. Brasseaux and Edwards, Readings in Auditing, (third edition) pp.102-116.
9. Charles G. Carpenter and Robert H. Strawser, “ Displacement of Auditors When clients Go Public,” The Journal of Accountancy (June, 1971) pp.55-58.
10. Committee on Management Services, AICPA Statement on Management Advisory Services, No.1, Tentative Description of the Nature of Management Advisory Services By Independent Accounting Firms, (New York: AICPA, 1969).
11. David Arthur, “Independence, Yes, but when do we draw the line? “ Accountancy, (December, 1978) p.90.
12. David Lavin, ”Perception of the Independence of the Auditory” The Accounting Review, (January, 1976) pp.41-50.
13. Donald R. Nichols and Kenneth H. Price, ” The Auditor-Firm Conflict: Analysis Using Concepts of Exchange Theory” The Accounting Review, (April,1976) pp.335-346.
14. Elliot B. Simon, “Can the auditor be truly independent? ” Accountancy, (June, 1980), pp.105-106.
15. Emile Woolf, “An independent explanation of independence” Accountancy, (July, 1978), p.97.
16. Emile Woolf, Auditing Today (1979) p.20.
17. Eugene A. Imhoff, Jr., “Employment Effect on Auditor Independence” The Accounting Review, (October, 1978) pp.869-880.
18. Herbert E. Siblin, “Independence & The Public Practitioner” CA magazine, (June, 1975), pp.35-36.
19. Hon Philip A. Loomis, Jr., “Audit Committees “ The Accountant, (November, 23rd, 1978).
20. Howard F, Stettler, Auditing Principles (1977) pp.26-36.
21. Joe Hoyle, “Mandatory Auditor Rotation: The Arguments and an Alternative” The Journal of Accountancy, (May, 1978) pp. 69-77.
22. John W. Buckly and Marlene H. Buckley, The Accounting Profession, (Melville Publishing Company, 1974).
23. Louis H, Rappaport, SEC Accounting Practice and Procedures (New York: The Ronald Press Co, 1966) pp.22.6-26.20.
24. Mautz & Sharf, Philoophy of Auditing Menasha: American Accounting Association, 1961), pp.204-231.
25. Michael Firth, “Perceptions of Auditor Independence and Official Ethical Guidelines” The Accounting Review, (July, 1980) pp.451-464.
26. Pierre L. Titard, “Independence and MAS-Opinions of Financial Statement Users” The Journal of Accountancy (July, 1971), pp.49-50.
27. Report of the Committee on Basic Auditing Concept” The Accounting Review Supplement Vol. XLVII (1972), p.27.
28. R. E. Stewart, B. Com. “Independence: The Auditor’s Cornerstone” Accountants’ Journal (October, 1977) pp.333-337.
29. Russell E. Palmer “Audit Committees-Are They Effective ? An Auditor’s View “ The Journal of Accountancy, (September, 1977) p.77.
30. Scott Henderson, “The Public Oversight Board on M. C. S. and Independence” The Australian Accountant, (March, 1980) pp.81-85.
31. Stephen E. Loeb, “Enforcement of the Code of Ethics: A Survey”, The Accounting Review (January, 1972), pp.1-10.
32. Stephen E. Loeb, “The Auditor-Firm Conflict of Interests: Its Implications for Independence: A Comment “ The Accounting Review (October, 1975), pp.844-847.
33. Walter B, Maigs, E. John Larsen and Robert F. Meigs, Principles of Auditing (Sixth edition, 1977).
34. William D. Sprague, “The Development of the AICPA Voluntary peer review Program“ The Accounting Forum, (December, 1976), p.47.