一、中文部份
1.蔡蜂霖詳，審計學原理第七版，Principles of Auditing , 1982，原著者：Walter B . Meigs, O. Ray Whilington及Robert F. Meigs.
2.鄭丁旺博士著，中級會計學，（自版，民國69年9月初版，台北）。
3.高松譯，審計準則報告彙編，（自行出版，民國71年，台北）
4.林炳滄，會計審計的理論與實際（台北，自版，1978年）。
5.台灣省，台北市會計師公會，會計師查帳簽證應用法規手冊。
6.李國鼎，"會計師稅務簽證制度成敗之關鍵"，稅務旬刊（台北，稅務旬刊社）, 700期，pp. 3-4。
7.蔡添源，我國所得稅查核簽證申報制度之研究（國立政大財研所碩士論文，1973）。
8.陳耀連，現代審計成長與專業會計師制度（國立政大會研所碩士論文，1977）。
9.陳舜秋，會計師的資格教育和實務經驗（東吳大學會研所碩土論文，1976）。
10.劉杉涼，會計師職業道德之研究（同 8.）。
11.許崇源，我國會計師稅務簽證功能之研究（國立政大會計研究所碩士論文，1979）。
12.林美花，會計師法律責任之研究（國立政大會計研究所碩士論文，1977）。
13.陶百川編：六法全書（台北三民書局印行，民國七十一年）。
二、英文部份
1. American Institute of Certified Public Accountants. Statement on Auditing Standards: Codification of
Auditing Standards and Procedures. New York: American Institute of Certified Public Accountants 1973.
2. Carey, John L. Professional Ethics of Certified Public Accountants. New York: American Institute of Accountants, 1956.
3. Carey, John L., and William O. Doherty. Ethical Standards of the Accounting Profession. New York: American Institute of Certified Public Accountants, Inc., 1966.
4. Ernst and Ernst v. Hochfelder. 425 U.S. 185, 47 L. Ed. 2d 668, pp. 185-218.
5. Escott v. Bar Chris Construction Corporation. 283 F.S. 643 (S.D.N.Y. 1968), pp. 643-707.
6. Fischer v. Kletz. 266 F. S. 180, pp. 180-197.
7. Kohler, Eric L. Auditing: An Introduction to the Work of the Public Accountant. Englewood Cliffs, New Jersey: Prentice-Hall, Inc., 1954.
8. Mautz, R. K., and Hussein A. Sharaf. The Philosophy of Auditing. American Accounting Association Monograph 5. Evanston, Illinois: American Accounting Association, 1961.
9. Meigs, Walter B., E. John Larsen, and Robert F. Meigs. Principles of Auditing. Homewood, Illinois: Richard D. Irwin, Inc., 1973.
10. Porter, W. Thomas, Jr., and John C. Burton. Auditing: A Conceptual Approach. Belmont, California: Wadsworth Publishing Company, Inc., 1971.
11. Roy, Robert H., and James H. Mac Neill. Horizons for a Profession. New York: American Institute of Certified Public Accountants, Inc., 1967.
12. SEC Accounting Rules. Topical Law Reports. New York: Commerce Clearing House, 1968.
13. Securities Act of 1933. Statutes at Large, Vol.48 (1933-1934).
14. Securities Exchange Act of 1934. Statutes at Large, Vol. 48 (1933-1934).
15. Bedingfield, James P. "The Effect of Recent Litigation on Audit Practice," The Journal of Accountancy, Vol. 137 (May, 1974) , pp. 55-62.
16. Bedingfield, James P., and Stephen E. Loeb, "Auditor Changes--An Examination," The Journal of Accountancy, Vol. 137 (March, 1974), pp. 66-69.
17. "Brokers Must Notify SEC of Shift in Accountants," The Journal of Accountancy, Vol. 134 (September, 1972) , p. 14.
18. Burton, J. C. "The S.E.C. and the World of Accounting in 1974," The Journal of Accountancy, Vol. 138 (July, 1974) , pp. 59-60.
19. Burton, John C., and William Roberts. "A Study of Auditor Changes," The Journal of Accountancy, Vol. 123 (April, 1967) , pp. 31-36.
20. Carmichael, Douglas R. "Changing Auditors and Audit Responsibilities," The Journal of Accountancy, Vol. 130 (November, 1970 ) , pp. 70-73.
21. Carmichael, D. R., and R. J. Swieringa. "The Compatibility of Auditing Independence and Management Services- -An Identification of Issues," The Accounting Review, Vol. 43 (October, 1968) , pp. 697-705.
22. Carey, J. L., and W. O. Doherty. "The Concept of Independence: Review and Restatement," The Journal of Accountancy, Vol. 121 (January, 1966) , pp. 38-48.
23. Causey, Denzil Y., Jr. "Newly Emerging Standards of Auditor Responsibility," The Accounting Review, Vol. 51 ( January, 1976 ) , pp. 19-30.
24. Chazen, Charles, and Kenneth I. Solomon. "The Art of Defensive Auditing," The Journal of Accountancy, Vol. 140 (October, 1975) , pp.66-71.
25. Cohen, Gerald B., and Robert Israeloff. " A Minimum Fee Schedule for Accountants?" The CPA Journal (May, 1972) , pp. 412-414.
26. Earle, Victor M., III. "The Litigation Explosion," The Journal of Accountancy, Vol. 129 (March, 1970) , pp. 65-67.
27. Fee, Thomas. "Controlling the Audit Fee," Management Accounting, Vol. 56 (February, 1975), pp. 49-51.
28. Frisbee, Ira N. "How Personal Attributes of the Auditor Affect the Application of Auditing Standards," The Journal of Accountancy, Vol. 89 (February, 1950), pp. 120-124.
29. Fritzmeyer, Joe R. "Seven Rules for Minimizing the Risks of Liability," The Journal of Accountancy,
Vol. 127 (June, 1969) , pp. 64-65.
30. Fritzmeyer, Joe R., and Douglas R. Carmichael, ed. "Changing Auditors and Audit Responsibilities,"
The Journal of Accountancy, Vol. 130 (November, 1970) , pp. 70-73.
31. Fritzmeyer, Joe R., and Douglas R. Carmichael. "Lack of Independence--Some Reporting Problems," The Journal of Accountancy, Vol. 134 (August, 1972), pp. 78-81.
32. Goldman, Arieh, and Benzion Barlev. "The Auditor-Firm Conflict of Interests: Its Implications for Independence," The Accounting Review, Vol. 49 (October, 1974) , pp. 707-718.
33. Hampson, J. Jay. "Accountants' Liability-The Significance of Hochfelder," The Journal of Accountancy, Vol. 146 (December, 1976) , pp.69-74.
34. Higgins, Thomas G. "Professional Ethics: A Time for Reappraisal," The Journal of Accountancy, Vol. 113 (March, 1962 ) , p. 31.
35. Lavin, David. "Perceptions of the Independence of the Auditor," The Accounting Review, Vol. 51 (January, 1976) , pp. 41-50.
36. McLaren, N. Loyall. "Rotation of Auditors," The Journal of Accountancy, Vol. 106 (July, 1958) , pp. 41-44.
37. Nichols, Donald R., and Kenneth H. Price. "The Auditor-Firm Conflict: Analysis Using Concepts of Exchange Theory," The Accounting Review, Vol. 51 ( April , 1976 ) , pp. 335-346.
38. Olson, Norman O. "The Auditor in Legal Difficulty--What's the Answer?" The Journal of Accountancy, Vol. 129 (April, 1970) , pp. 39-44.
39. Olson, Wallace E. "A Look at the Responsibility Gap," The Journal of Accountancy, Vol. 139 ( January, 1975 ) , pp. 52-57.
40. Olson, Wallace E. "How Should a Profession Be Disciplined?" The Journal of Accountancy, Vol. 145 (May, 1978) , pp. 59-66.
41. "Proposed SAS Details Communication Between Old and New Auditors," The Journal of Accountancy
Vol. 139 (March, 1975) , pp. 25-26.
42. Rea, Richard C. "Explaining Fees to Clients," The Journal of Accountancy, Vol. 129 (January, 1970) , pp. 75-76.
43. Reiling, Henry B., and Russell A. Taussig. "Recent Liability Cases- -Implications for Accountants," The Journal of Accountancy, Vol. 130 (September, 1970) , pp. 39-53.
44. "Rotation and Selection of External Auditing Firms," The Internal Auditor (November / December, 1973) , pp. 94-96.
45. Sharaf, Hussein A., and R. K. Mautz. "An Operational Concept of Independence," The Journal of Accountancy, Vol. 109 (April, 1960) , pp. 49-54.
46. Sterling, Robert R. "Accounting Power," The Journal of Accountancy, Vol. 135 (January, 1973), PP. 61-67.
47. "The AICPA Division of CPA Firms, "The Journal of Accountancy, Vol. 144 (November, 1977 ) , pp. 113-117.
48. Titard, Pierre L. "Independence and M.A.S.--Opinions of Financial Statement Users, " The Journal of Accountancy, Vol. 132 ( July, 1971 ), pp. 47-52.
49. Trueblood, Robert M. " The Management Service Function in Public Accounting," The Journal of Accountancy, Vol. 112 ( July, 1961 ) , pp. 37-44.