Does reliance on internal auditors’ work reduced the external audit cost and external audit work?
The main objective of this study is to examine whether reliance by the external auditors on the internal auditors’ work lead to a reduction in the external audit cost and external audit work.Two different questionnaire surveys were sent to 387 head of internal auditors and 142 external auditors of t...
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| Format: | Conference or Workshop Item |
| Language: | English |
| Published: |
Elsevier Ltd.
2014
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| Subjects: | |
| Online Access: | http://repo.uum.edu.my/13452/1/89.pdf http://repo.uum.edu.my/13452/ http://dx.doi.org/10.1016/j.sbspro.2014.11.158 |
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