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1
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Initial Eigenvalues
%
27.021
17.526
12.297
7.661
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4.323
2.804
1.968
1.226
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.4 " "
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.2007

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.7 " "
.2009

:
1. Arens. Alvin, Randal Eldor, and Mark Beasley, "Auditing and
Assurance Services an Integrated Approach" 9th Ed. Prentice Hall, U.
S. A, 2003.
2. Boynton, William, Raymond, and Kell, "Modern Auditing" 7th Ed.
John Wiley & Sons. U. S. A. 2001.
3. International Accounting Standard Board: http: // iasb. Org. IAS1.
4. International Accounting Standard Board: http:// iasb. Org. IAS34.
5. Kontrath. Larry, "Auditing a Risk Analysis Approach" 5th. Edition,
South Western. U. S. A. 2002.
6. Messier. William, Steven Glover, and Douglan Prawitt, "Auditing and
Assurance Services" MC. Graw- Hill, Irwin, U.S.A. 2008.

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