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The Effects Of Quality Assurance Rating By Independent Assessors On External Auditors Judgment On Evaluation Of The Internal AuditorS Work, Patcharee Treepornchaisak
The Effects Of Quality Assurance Rating By Independent Assessors On External Auditors Judgment On Evaluation Of The Internal AuditorS Work, Patcharee Treepornchaisak
Chulalongkorn University Theses and Dissertations (Chula ETD)
The International standard on Auditing (ISA) 610, using the work of internal audit allows the external auditors to use internal audit's work and use internal auditors as assistants. But the external auditors have to evaluate internal audit function by themselves. The self-evaluation causes uncertainty in using IAF's work and using internal auditors as assistants. The prior studies identify that the three determinants of IAF quality are objectivity, competence and work performance. This study argues that the quality assurance report (QAR) help increase external auditors' reliance decision. Moreover a paper posits that the internal control environment is also related to the …