Further Evidence on External Auditors' Reliance on Internal Auditors
作者： Loren L. Margheim
DOI: 10.2307/2490813
关键词: External auditor 、 Auditor's report 、 Internal audit 、 Audit 、 Psychology 、 Walk-through test 、 Auditor independence 、 Internal control 、 Operational auditing 、 Accounting
摘要: … auditors actually adjust the nature and extent of audit procedures due to reliance on internal auditors … reliability of the internal auditors (defined by internal auditor competence-work …
jstor.org
sci-hub.se 参考文章(11)
Paul Slovic, Dan Fleissner, W. Scott Bauman, Analyzing the Use of Information in Investment Decision Making: A Methodological Proposal The Journal of Business. ,vol. 45, pp. 283- 301 ,(1972) , 10.1086/295448
Abraham Naftali Oppenheim, Questionnaire design and attitude measurement ,(1966)
Robert Libby, Accounting and human information processing : theory and applications Prentice-Hall. ,(1981)
Richard J. Harris, A primer of multivariate statistics ,(1975)
Thomas J. Hummel, Joseph R. Sligo, EMPIRICAL COMPARISON OF UNIVARIATE AND MULTIVARIATE ANALYSIS OF VARIANCE PROCEDURES Psychological Bulletin. ,vol. 76, pp. 49- 57 ,(1971) , 10.1037/H0031323
Edward J. Joyce, Expert Judgment in Audit Program Planning Journal of Accounting Research. ,vol. 14, pp. 29- 60 ,(1976) , 10.2307/2490445
Arnold Schneider, Modeling External Auditors' Evaluations of Internal Auditing Journal of Accounting Research. ,vol. 22, pp. 657- 678 ,(1984) , 10.2307/2490670
Arnold Schneider, The Reliance of External Auditors on the Internal Audit Function Journal of Accounting Research. ,vol. 23, pp. 911- 919 ,(1985) , 10.2307/2490849
Paul R. Brown, Independent Auditor Judgment in the Evaluation of Internal Audit Functions Journal of Accounting Research. ,vol. 21, pp. 444- 455 ,(1983) , 10.2307/2490784
A. Rashad Abdel-Khalik, John H. Wragge, Doug Snowball, The Effects of Certain Internal Audit Variables on the Planning of External Audit Programs The Accounting Review. ,vol. 58, pp. 215- 227 ,(1983)