External auditors often rely on other professionals for the audit of the financial statements of their clients. Generally, external auditors rely on clients’ internal auditors. Reliance on internal auditors results in cost savings to the client. The objective of this study is to determine...

Purpose – The purpose of this paper is to explore the development of the practice and understanding of audit assurance. Design/methodology/approach – A broad approach is taken, embracing the audit of financial statements, internal auditing and other forms of assurance. The paper endeavours...