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[4] 《管理会计》第三版(《management accounting》,third edition),Anthony A Atkinson, Rajiv Dbanker, Robert SKaplan, SMark Young,清华大学出版社2001 [16] IASB, Framework for the Preparation and Presentation of Financial statements [6]FASB,FAS N144,Accounting for the Impairment or Disposal of Long-Livde Assets(Issued 8/01) [7]FASB,FAS N142,Goodwill and Other Intangible Assets(Issued6/01)。 [1] FEE Risk Management and Internal Control in the EU 2005, [2] George H Bodnar, William S Hopwood, Accounting Information System, Printice-Hall International, Inc, 1995, [3] COSO Internal Control-Integrated Framework 1992, [4] F Management’sreportoninternalcontroloverfinancialreportingandcertificationofdisclosureinexchangeactperiodicreports 2003, [5] Committee of Sponsoring Organizations of the Treadway Commission(COSO) Enterprise Risk Management Integrated Framework[R] 2004, [6] Chopra, Sunil ,and Meindl Supply Chain Management Strategy, Planning, and Operation, Prentice-Hal/, Inc, 2001, [7] Financial Reporting C Internal Control-Revised Guidance for Directors on the Combined Code 2005,10, [8] Paul Danus ,A E Auditor Review of Financial Forecasts:An Analysis of Factors Affecting Reasonableness Judgements 1982, [9] PCAOB An Audit of Internal control over Financial Statements 3, [10] Richard L Ratliff,Wanda AW International Auditing-Pinciples and Techniques The Institute of Internal Auditors, 1996, [1] The Committee of Sponsoring Organizations of the Tread way Commission Internal Control Integrated Framework (the COSO report) [2] Rock,ML,Rock,RH a rid,S ikora,M them ergers
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