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dc.contributor.authorStewart, Jenny
dc.contributor.authorMunro, Lois
dc.contributor.editorLamminmaki, Dawne
dc.date.accessioned2020-01-16T07:49:14Z
dc.date.available2020-01-16T07:49:14Z
dc.date.issued2009
dc.identifier.otherRePEc:gri:apaper:accounting:200904
dc.identifier.urihttp://hdl.handle.net/10072/390469
dc.description.abstractUsing an experimental design, we explore whether internal audit outsourcing and the role of internal audit in systems consulting impact external auditors' reliance on internal audit in the current governance environment. Our results indicate that involvement in consultancy activities relating to the financial reporting system impacts the extent of reliance on the work of internal audit. External auditors also make greater use of internal auditors as assistants for substantive testing when internal audit is provided in-house, suggesting an availability influence. In addition, external auditors are more likely to use internal audit for control evaluation tasks than for substantive testing.
dc.format.extent23 pages
dc.languageEnglish
dc.publisherGriffith University
dc.publisher.placeBrisbane, Australia
dc.relation.ispartofpagefrom1
dc.relation.ispartofpageto23
dc.subject.keywordsM42 - Auditing
dc.subject.keywordsInternal audit
dc.subject.keywordsExternal auditor reliance decisions
dc.subject.keywordsInternal audit outsourcing
dc.subject.keywordsInternal audit consultancy activities
dc.title2009-04: External auditors' reliance on internal audit: the impact of sourcing arrangements and consulting activities (Working paper)
dc.typeReport
dc.type.descriptionDiscussion Paper
gro.facultyGriffith Business School
gro.description.notepublicAccounting and Business Law
gro.rights.copyrightCopyright © 2010 by author(s). No part of this paper may be reproduced in any form, or stored in a retrieval system, without prior permission of the author(s).
gro.date.issued2009
gro.hasfulltextFull Text
gro.griffith.authorStewart, Jenny D.


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