Does reliance on internal auditors’ work reduced the external audit cost and external audit work?

• 主要作者: Saidin, Siti Zabedah
• 格式: Conference or Workshop Item
• 语言: English
• 出版: Elsevier Ltd. 2014
• 主题: HF5601 Accounting
• 在线阅读: 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

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...