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C.、Graham, L.(2008)。Archival evidence on processes and outcomes of internal control assessment under Section 404 of the Sarbanes-Oxley Actnternal control assessment under Section 404 of the Sarbanes-Oxley Act。Waltham, MA：Bentley University。 | 圖書| 1. | Hartman, T. E.(2007)。The cost of being public in the era of Sarbanes-Oxley。Milwaukee, Wisconsin：Foley & Lardner LLP.。 | 其他| 1. | Public Company Accounting Oversight Board(2004)。Auditing Standard No.2, an audit of internal control over financial reporting performed in conjunction with an audit of financial statements，PCAOB。 | | 2. | Public Company Accounting Oversight Board(2007)。An Audit of Internal Control Over Financial Reporting That Is Integrated with An Audit of Financial Statements，Washington, DC：Public Company Accounting Oversight Board。 | | 3. | Berkowitz, A.，Rampell, R.(2002)。Drive-by audits have become too common and too dangerous，http://online.wsj.com/article/SB1028822538710052160.html.。 | | 4. | Cox, C.(2007)。Testimony, Sarbanes-Oxley Section 404: New evidence on the cost for small companies, before the U.S. House of Representatives Committee on small business，http://www.sec.gov/news/testimony/2007/ts121207cc.htm.。 | | 5. | Johnson, C.(20050409)。Public companies complain to SEC about audit costs。 | | 6. | Olson, M. W.(2007)。Remarks at the compliance week annual conference on governance, risk & compliance，http://pcaobus.org/News/Speech/Pages/06072007_MarkWOlsonRemarks.aspx.。 | | 7. | Public Company Accounting Oversight Board(2006)。An audit of internal control over financial reporting that is integrated with an audit of financial statements and related other proposals，Washington, DC：PCAOB。 | | 8. | Public Company Accounting Oversight Board(2012)。Observations from 2010 inspections of domestic annually inspected firms regarding deficiencies in audits of internal control over financial reporting，Washington, DC：PCAOB。 | | 9. | Securities and Exchange Commission(2007)。SEC approves PCAOB Auditing Standard No. 5 regarding audits of internal control over financial reporting: adopts definition of "significant deficiency"，Washington, DC：Government Printing Office。 | | 10. | Securities and Exchange Commission(2009)。Remarks before the 2009 AICPA national conference on current SEC and PCAOB developments，Washington, DC：SEC。 | | 11. | Securities and Exchange Commission(2009)。Study of the Sarbanes-Oxley Act of 2002 section 404 internal control over financial reporting，Washington, DC：SEC。 | | 12. | Weil, J.(20040325)。Missing numbers-Behind wave of corporate fraud: A change in how auditors work。 | |