EXTERNAL AUDITOR EVALUATION OF THE INTERNAL AUDIT FUNCTION
作者:
William R. Edge,
Alan A. Farley,
期刊:
Accounting&Finance
(WILEY Available online 1991)
卷期:
Volume 31,
issue 1
页码: 69-83
ISSN:0810-5391
年代: 1991
DOI:10.1111/j.1467-629X.1991.tb00254.x
出版商: Blackwell Publishing Ltd
数据来源: WILEY
摘要:
Abstract:This study examines the relative importance of the factors used by external auditors when valuating an internal audit function. The study also examines the consistency of external auditors in making evaluations of an internal audit function. The factors used are based on Statement of Auditing Practice AUP 2 “Using the Work of an Internal Auditor” and a similar study conducted in the U.S.A. The two factors which this study finds to be the most significant are ‘technical competence’ and ‘due professional care’. The study finds a high degree of consensus across the respondents with respect to the evaluation of the internal audit function, and a high degree of insight and stability in their
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