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    Sun, 07 Mar 2010 11 PM:02:32
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    1- . 1 ɡ 1991 101.
    2- American Institute of Certified Public Accountants (AICPA), Commission on Auditor's Recommendations, (Cohen Commission), New York, 1978, P: XXV
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    4- American Institute of Certified Public Accountants (AICPA), Meeting the Financial Reporting Needs of the Future: A Public Commitment from the Public Accounting Profession, A Statement of Position by the Board of Directors of the AICPA, New York 1993 p 4
    5- American Institute of Certified Public Accountants (AICPA), Statement on Auditing Standards No.78: Consideration of Internal Control in a Financial Statement Audit, Journal of Accountancy, February 1996 p 85-91.
    6- GIBSON, K.M., PANY,K.,SMITH ,S.H. Do We Understand Each Other?. Journal of Accountancy, January 1998, p: 53-58
    7- MESSIER, W.F., WHITTINGTON, O.R. Auditor Attestation to Management Reports on Internal Control should it Be Required? The Expectation Gap Standards, American Institute of Certified Public Accountants (AICPA), New York, 1993 p: 245-246.
    8- Treadway, J.C.,Report of the National Commission on Fraudulent Financial Reporting, National Commission on Fraudulent Financial Reporting, Washington,D.C. 1987, P.44
    9- Committee of Sponsoring Organizations of the Treadway Commission (COSO), Internal Control Integrated Framework, New Jersy 1992, p: 5
    10- NUSBAUN, E.E., WEISS, J. Internal Control Structure, Letters to Underwriters, ESOPs, and Results of Operations of Foreclosed Assets, Journal of Corporate Accounting and Finance, 1993, p: 379.
    11- http://www.alriyadh.com/Contents/24-...s_3983.php-37k
    12- The Institute of Internal Auditors (IIA), Reporting of Internal Control,
    London 1995, p:6
    13- Ѻ 2005 317.
    14- 348 .
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    16- 247.
    17- - 2003 358.

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