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dc.contributor.authorMunro, Lois
dc.contributor.authorStewart, Jenny
dc.date.accessioned2017-05-03T14:14:51Z
dc.date.available2017-05-03T14:14:51Z
dc.date.issued2010
dc.date.modified2011-06-16T06:02:58Z
dc.identifier.issn08105391
dc.identifier.doi10.1111/j.1467-629X.2009.00322.x
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.
dc.description.peerreviewedYes
dc.description.publicationstatusYes
dc.format.extent124325 bytes
dc.format.mimetypeapplication/pdf
dc.languageEnglish
dc.language.isoeng
dc.publisherWiley-Blackwell Publishing Asia
dc.publisher.placeAustralia
dc.relation.ispartofstudentpublicationN
dc.relation.ispartofpagefrom371
dc.relation.ispartofpageto387
dc.relation.ispartofjournalAccounting and Finance
dc.relation.ispartofvolume50
dc.rights.retentionY
dc.subject.fieldofresearchApplied economics
dc.subject.fieldofresearchAccounting, auditing and accountability
dc.subject.fieldofresearchAuditing and accountability
dc.subject.fieldofresearchBanking, finance and investment
dc.subject.fieldofresearchcode3801
dc.subject.fieldofresearchcode3501
dc.subject.fieldofresearchcode350102
dc.subject.fieldofresearchcode3502
dc.titleExternal auditors’ reliance on internal audit: the impact of sourcing arrangements and consulting activities
dc.typeJournal article
dc.type.descriptionC1 - Articles
dc.type.codeC - Journal Articles
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.com
gro.date.issued2010
gro.hasfulltextFull Text
gro.griffith.authorStewart, Jenny D.


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