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dc.contributor.authorMunro, Loisen_US
dc.contributor.authorStewart, Jennyen_US
dc.date.accessioned2017-05-03T14:14:51Z
dc.date.available2017-05-03T14:14:51Z
dc.date.issued2010en_US
dc.date.modified2011-06-16T06:02:58Z
dc.identifier.issn08105391en_US
dc.identifier.doi10.1111/j.1467-629X.2009.00322.xen_AU
dc.identifier.urihttp://hdl.handle.net/10072/29902
dc.description.abstractThis study examines the impact of internal audit outsourcing and involvement in consulting on external auditors' reliance on the work of internal audit. We test whether these factors influence reliance on internal audit work already undertaken and the use of internal auditors as assistants, distinguishing between control evaluation and substantive testing. Involvement in consulting impacts reliance on work undertaken and the use of internal auditors as assistants for control evaluation. External auditors make greater use of internal auditors as assistants for substantive testing when internal audit is provided in-house. Overall, external auditors use internal audit more for control evaluation tasks.en_US
dc.description.peerreviewedYesen_US
dc.description.publicationstatusYesen_AU
dc.format.extent124325 bytes
dc.format.mimetypeapplication/pdf
dc.languageEnglishen_US
dc.language.isoen_AU
dc.publisherWiley-Blackwell Publishing Asiaen_US
dc.publisher.placeAustraliaen_US
dc.relation.ispartofstudentpublicationNen_AU
dc.relation.ispartofpagefrom371en_US
dc.relation.ispartofpageto387en_US
dc.relation.ispartofjournalAccounting and Financeen_US
dc.relation.ispartofvolume50en_US
dc.rights.retentionYen_AU
dc.subject.fieldofresearchAuditing and Accountabilityen_US
dc.subject.fieldofresearchcode150102en_US
dc.titleExternal auditors’ reliance on internal audit: the impact of sourcing arrangements and consulting activitiesen_US
dc.typeJournal articleen_US
dc.type.descriptionC1 - Peer Reviewed (HERDC)en_US
dc.type.codeC - Journal Articlesen_US
gro.rights.copyright© 2009 Blackwell Publishing. This is the author-manuscript version of the paper. Reproduced in accordance with the copyright policy of the publisher.The definitive version is available at www.interscience.wiley.comen_US
gro.date.issued2010
gro.hasfulltextFull Text
gro.griffith.authorStewart, Jenny D.


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