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susan l swanger,eugene g chewning jr.the effect of internal audit outsourcing on financial analysts‘perceptions of external auditor independence.auditing,sep,2001. 餘玉苗。西方現代內部讅計理唸與方式的特征.;財會通訊,1999,(6)。關鍵字:國外內部讅計外包及啓示