Internal audit standard compliance, potentially competing duties, and external auditors' reliance decision-Reference-Cited by-同舟云学术

Internal audit standard compliance, potentially competing duties, and external auditors' reliance decision

Published:2019-12-04 Issue:1 Volume:31 Page:112-124
ISSN:1044-8136
Container-title:Journal of Corporate Accounting & Finance
language:en
Short-container-title:J. Corp. Acct. Fin

Author:

Breger David¹,Edmonds Mark²,Ortegren Marc³

Affiliation:

1. Department of Accounting and Finance, University of Wisconsin River Falls Wisconsin

2. Department of Accounting & Finance, University of Alabama at Birmingham Birmingham Alabama

3. Department of Accounting, Southern Illinois University Edwardsville Edwardsville Illinois

Publisher

Wiley

Subject

General Economics, Econometrics and Finance,Accounting

Link

https://onlinelibrary.wiley.com/doi/pdf/10.1002/jcaf.22434

Reference49 articles.

1. The effects of certain internal audit variables on the planning of external audit programs;Abdel‐Khalik A. R.;The Accounting Review,1983

2. Agency Theory and the Internal Audit

3. An Examination of Internal Auditor Objectivity: In-House versus Outsourcing

4. The Effects of Source Credibility on Tax Professional Judgment in Consulting Engagements

5. American Institute of Certified Public Accounts (AICPA). (2010).AU Section 322 The Auditor's Consideration of the Internal Audit Function in an Audit of Financial Statements Retrieved fromhttp://www.aicpa.org/Research/Standards/AuditAttest/DownloadableDocuments/AU-00322.pdf.

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