کد مقاله | کد نشریه | سال انتشار | مقاله انگلیسی | نسخه تمام متن |
---|---|---|---|---|
1006732 | 938334 | 2010 | 11 صفحه PDF | دانلود رایگان |
عنوان انگلیسی مقاله ISI
Analysis of professional standards and research findings to develop decision aids for reliance on internal auditing
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موضوعات مرتبط
علوم انسانی و اجتماعی
مدیریت، کسب و کار و حسابداری
حسابداری
پیش نمایش صفحه اول مقاله
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چکیده انگلیسی
This paper analyzes professional standards and research findings pertaining to external auditors’ reliance on internal auditing and develops decision aids for reliance. The paper obtains various characteristics relating to the evaluation of internal audit competence, objectivity, and work performed, as well as other non-internal audit factors that impact reliance. These characteristics and factors are integrated into decision aids for reliance on internal auditing.
ناشر
Database: Elsevier - ScienceDirect (ساینس دایرکت)
Journal: Research in Accounting Regulation - Volume 22, Issue 2, October 2010, Pages 96–106
Journal: Research in Accounting Regulation - Volume 22, Issue 2, October 2010, Pages 96–106
نویسندگان
Arnold Schneider,