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The effect of continuous auditing on the relationship between internal audit sourcing and the external auditor’s reliance on the internal audit function
(Springer-Verlag, 2013)
Prior research indicates that external auditors are willing to rely to a greater extent on the work of the internal audit (IA) function when the function has been outsourced, or co-sourced, as opposed to maintained in-house. ...
Auditors consideration of material income-increasing versus material income-decreasing items during the audit process.
(Auditing: A Journal of Practice & Theory, 2013)
We examine how auditors' consideration of material items is affected by each item's directional impact on income. Prior research indicates that auditors face greater litigation risk for non-detection of fraudulent ...