The effect of the internal audit function's perceived assurance versus advisory purpose on the external auditor's reliance decision
Year of publication: |
2024
|
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Authors: | Barr-Pulliam, Dereck ; Eulerich, Marc ; Ratzinger-Sakel, Nicole V. S. |
Published in: |
Managerial auditing journal. - Bingley : Emerald, ISSN 1758-7735, ZDB-ID 2023232-9. - Vol. 39.2024, 2, p. 138-165
|
Subject: | Assurance and advisory purposes of the internal audit function | Chief audit executive's and external auditor’s perspective | External auditor | Internal audit function | Risikomanagement | Risk management | Interne Revision | Internal audit | Wirtschaftsprüfung | Financial audit |
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