题目：Restoring auditor credibility: tertiary monitoring and logging of continuous assurance systems
期刊：

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International Journal of Accounting Information Systems
Volume 5, Issue 2, July 2004, Pages 183-202

作者：Michael G. Alles, Alexander Kogan, and Miklos A. Vasarhelyi
链接：http://www.sciencedirect.com/science?_ob=ArticleURL&_udi=B6W6B-4CPD3R6-2&_user=10&_coverDate=07%2F31%2F2004&_rdoc=1&_fmt=high&_orig=search&_sort=d&_docanchor=&view=c&_searchStrId=1394579912&_rerunOrigin=scholar.google&_acct=C000050221&_version=1&_urlVersion=0&_userid=10&md5=e3f1b586cd72a4fecba75d3b8f439b1d