外部审计师对内部审计职能依赖研究综述

Northeastern University D'Amore-McKim School of Business Research Paper Series Pub Date : 2012-04-01 DOI:10.2139/ssrn.2035087

Charles W. Bame-Aldred, D. M. Brandon, William F. Messier, Jr., Larry E. Rittenberg, Chad M. Stefaniak

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引用次数: 109

摘要

摘要:上市公司会计监督委员会(PCAOB)审计准则第5号(AS5)允许外部审计师(ea)依靠内部审计职能(IAF)，当内部审计活动…

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A Summary of Research on External Auditor Reliance on the Internal Audit Function

SUMMARY: Public Company Accounting Oversight Board (PCAOB) Auditing Standard No. 5 (AS5) allows external auditors (EAs) to rely on the internal audit function (IAF) when the internal audit activiti...

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Northeastern University D'Amore-McKim School of Business Research Paper Series

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