The External Auditor′s Consideration of the Internal Audit Function
Abstract
Statement on Auditing Standards (SAS) 65 was issued in April 1991 to clarify various aspects of the working relationship that should exist between external and internal auditors. Describes the historical development of this relationship as viewed through the promulgation of authoritative literature, reports of official committees and commissions, and prior research. Presents a survey which describes various aspects and characteristics of this relationship in the light of the provisions of SAS 65.
Keywords
Citation
Reinstein, A., Lander, G.H. and Gavin, T.A. (1994), "The External Auditor′s Consideration of the Internal Audit Function", Managerial Auditing Journal, Vol. 9 No. 7, pp. 29-36. https://doi.org/10.1108/02686909410067570
Publisher
:MCB UP Ltd
Copyright © 1994, MCB UP Limited