The Reliance of External Auditors on the Internal Audit Function
作者： Arnold Schneider
DOI: 10.2307/2490849
关键词: Auditor's report 、 Internal audit 、 Audit plan 、 Internal control 、 Auditor independence 、 Business 、 Walk-through test 、 Accounting 、 Information technology audit 、 Joint audit
摘要: … internal audit reliance by external auditors based only on attributes directly related to the qualities of internal auditing. … decision, such as external audit fee expectations and risk attitudes. …
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