無

一、中文部份：
1.尤虎臣編譯：審計應用的選樣抽查，著者印行，民國六十年初版。
2.林炳滄著：會計審計的理論與實務，知音出版社，民國六十七年初版。
3.高松編譯：審計準則報告彙編，譯者印行，民國六十八年十二月初版。
4.張玄慶著：審計原理，台灣銀行經濟研究室編印，民國六十五年初版。
5.鄭丁旺著：中級會計學上册，著者印行，民國六十九年九月初版。
6._______：財務公開與會計師之簽證功能，致遠會計，民國六十七年，第四期。
7.陳一麒者：會計理論要義，天一圖書公司，民國六十四年六月出版。
8.張永康著：審計證據，現代審計，第一八二期。
9.馮拙人譯：審計學原理，大中國圖書公司，民國六十七年初版。
10.馬忠芳著：一般財務審計報告之研究，政治大學會計研究所碩士論文，民國六十四年。
11.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。

二、英文部份：
1. Akresh, D. Abraham and George R. Zuber, “Exploring Statistical Sampling”, The Journal of Accountancy (Feb.1981) PP.50-56.
2. Anderson, M.H., J. W. Giese and Jon Booker, “Some Propositions About Auditing”, The Accounting Review (July 1970) PP.524-531.
3. Arens, A. A. and J. K. Loebbecke, Auditing: An Integrated Approach (New Jersey : Prentice-Hall, Inc., 1976).
4. Auditing Standards Board, “Codification of Auditing Standards and Procedures”, Statement on Auditing Standards No.1 (New York: AICPA, NOV. 1972).
5. ________, “Quality Control Considerations for a Firm of Independent Auditors”,
Statement on Auditing Standards, No.14 (New York: AICPA, Dec.1974)
6. ________, “Related Party Transactions”, Statement on Auditing Standards No.6 (New York: AICPA, July 1975).
7. Auditing Standards Beard, “Using the Work of a Specialist”, Statement on Auditing Standards No.11 (New York :AICPA, Dec. 1975).
8, ________, “The Independent Auditor’s Responsibility for the Detection of Errors or
Irregularities”, Statement on Auditing Standards No. 16 (New York: AICPA, Jan. 1977)
9. ________, “Analytical Review Procedure”, Statement on Auditing Standards No.23 (New York: AICPA, Oct. 1978)
10. ________, “Evidential Matter”, Statement on Auditing Standards No. 31 (New York: AICPA, Nov. 1980)
11. Bevis, W, Herman, “The CPA’S Attest Function in Modern Society”, Reading in Auditing(Cincinnati, OHIO : South-Western, 1965)
12. Cook, W. John and Gary M. Winkle, Auditing Philosophy and Technique(Boston: Houghton Mifflin Company, 1976)
13. Defliese, L. Philip, Kenneth P. Johnson and Roderick K. Maclead, Montgomery’s Auditing (New York : John Wiley and Sons, Inc., 1975) Ninth edition.
14. FASB, “qualitative characteristics of Accounting Information”, Statement of Financial Accounting Concepts No. 2 (New York: AICPA, 1980).
15. Hadnott, L. Bennie, “Audit evidence-What kind and How much”, The CPA Journal (Oct. 1979) pp. 23-29.
16. Hicks, L. Ernest, “Materiality : A Useful Audit Tool”, The Journal of Accountancy (July 1962) P. 63
17. Holder, W. William and Sherye Collmer, “Analytical Review Procedures : New Relevance’, The CPA Journal (Nov. 1980) PP. 29-35.
18. Holmes, W. Arthor, Auditing Standards and Procedures (Illinois : Richard D. Irwin Inc., 1979) 9th edition.
19. Keenan, Denis and John Anderson, “Evidence and the Auditor”, Accountancy (Sep. 1979) PP. 119-120.
20. Keenan, Denis, “Evidence and the Auditor”, Accountancy (Aug. 1979) PP. 96-97.
21. Kissinger, N. John, “A general Theory of Evidence as the Conceptual Foundation in Auditing Theory: Some Commonts and Extension”, The Accounting Review (April 1977) PP. 322-339.
22. Leslie, A.D. A.D,. Teitlebaum and R.J. Andesson, Dollar-Unit Sampling : A Practical Guile for-Auditors , (London: Pitman Publishing Ltd., 1980)
23. Mautz, K.R, “The Nature and Reliability of Audit Evidence”, The Journal of Accountancy (May 1958) PP.40-47.
24. Mautz, K.R. and H.A. Sharaf, The Philosophy of Auditing (Menasha, Wisconsin : George Banta Company, Inc., 1961).
25. Meigs, B. Walter and A. N. Mosich, Intermediate Accounting, 4th edition.
26. Meigs, B. Walter, John F. Larson, and Robert F. Meigs, Principle of Auditing (Illinois: Richard D. Irwin, Inc., 1977).
27. Miller, E. H. and G. C. Heed, CPA Review Manual fifth edition ( New Jersey: Prentice-Hall, Inc., 1979).
28. Munter, Poul and Thomas A. Ratcliffe, “Evidential Matter”, The CPA Journal (Jan. 1981) PP.
70-76.
29. Ray, C.J., “Classification of Audit Evidence”, The Journal of Accountancy (March 1964) PP. 42-46
30. Roberts Donald, “Controlling Audit Risk-A Method for Optimal Sample Design”, The Journal of Accounting, Auditing. and Finance (Fall 1980) PP.57-69.
31. Robertson, C. Jack, (Business Publication Inc., 1979) Revised edition.
32. Shenkir, G. W., “An Exercise for Use in Discussing Audit Evidence”, The Accounting Review (Oct. 1971) PP. 799-801.
33. Stettler, F.H., Systems Based Independent Audits, Second edition (New Jersey: Prentice-Hall Inc., 1974).
34. Taylar, H. Donald and G. W. Glezen, Auditing Integrated Concepts and Procedures (New York: John Wiley and Sons, Inc., 1979).
35. Teithebaum, D.A. and C.F. Robinson, “The Real Risk in Audit Sampling, Journal of Accounting Research (Supplement 1975) PP. 70-97.
36. Toba, Yoshihide, “A General Theory of Evidence as the Conceptual Foundation in Auditing Theory”, The Accounting Review (June 1975) PP. 7-24.
37. ________, “A Semantic Meaning Analysis of the ultimate Proposition to be verified by Independent Auditors”, The Accounting Review (Oct. 1980) PP. 604-619.
38. Warren, S. Carl, “Audit Risk”, The Journal of Accountancy (Aug. 1979) PP. 66-74.