External auditors' involvement in the internal audit function's work plan and subsequent reliance before and after a negative audit discovery
Year of publication: |
November 2016
|
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Authors: | Pike, Byron J. ; Chui, Lawrence ; Martin, Kasey A. ; Olvera, Renee M. |
Published in: |
Auditing : a journal of practice & theory. - Sarasota, Fla. : Assoc., ISSN 0278-0380, ZDB-ID 638496-1. - Vol. 35.2016, 4, p. 159-173
|
Subject: | auditor judgment | internal audit function | audit coordination | belief-adjustment model | Interne Revision | Internal audit | Wirtschaftsprüfung | Financial audit |
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