http://reply.papertrans.cn/2/131/13051/13051-31.png
http://reply.papertrans.cn/2/131/13051/13051-32.png
http://reply.papertrans.cn/2/131/13051/13051-33.png
Submitted on: 13 June 2005.
Revised on: 08 August 2005.
Accepted on: 03 September 2005.
___________________INTERNATIONAL JOURNAL OF AUDITING
Submitted on: 21 May 2011.
Revised on: 18 September 2011.
Accepted on: 02 October 2011.
___________________INTERNATIONAL JOURNAL OF AUDITING
Submitted on: 21 August 1998.
Revised on: 26 November 1998.
Accepted on: 04 January 1999.
___________________INTERNATIONAL JOURNAL OF AUDITING