Please use this identifier to cite or link to this item:
Title: External auditors' reliance on the internal audit function
Authors: Ng, Diana Poh Lian
Wong, Mei Yin
Yap, Boon Hong
Keywords: DRNTU::Business::Auditing
Issue Date: 1994
Abstract: This study surveyed the extent of reliance on internal auditors by external auditors . Two sets of questionnaires were designed for our study . The first set of questionnaire was administered in mid-July to more than 50 CPA firms whereas the second set of questionnaire was administered in mid-August to act as a validity check. Descriptive statistics, Mann Whitney-U tests, one-way and two-way Anova were used to analyze the data. Results of the survey showed that competence, objectivity, coordination and risk were among the factors that had significant effect on the reliance on internal auditors . Further, it was also found that demographic factors such as experience and age of external auditors affected the reliance level on internal audit .
Rights: Nanyang Technological University
Fulltext Permission: restricted
Fulltext Availability: With Fulltext
Appears in Collections:NBS Student Reports (FYP/IA/PA/PI)

Files in This Item:
File Description SizeFormat 
  Restricted Access
11.07 MBAdobe PDFView/Open

Google ScholarTM


Items in DR-NTU are protected by copyright, with all rights reserved, unless otherwise indicated.