The influence of external auditor’s working style, communication barriers and enterprise risk management toward reliance on internal auditor’s work
The extent to which external auditors rely on the work of internal auditors is an important judgment. Audit methodology reform of Business Risk Audit (BRA) and Section 404 of the Sarbanes-Oxley Act (SOX) requires external auditors to give an opinion that there is a comprehensive, efficient and effec...
| Published in: | Advanced Science Letters |
|---|---|
| Main Author: | |
| Format: | Article |
| Language: | English |
| Published: |
American Scientific Publishers
2015
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| Online Access: | https://www.scopus.com/inward/record.uri?eid=2-s2.0-84946026062&doi=10.1166%2fasl.2015.5990&partnerID=40&md5=fdc0927a9b66e3b74d918c7d60ca7798 |