Conceptualising balanced reliance on internal audit work by external auditors
Reliance refers to the incorporation of internal audit work into audit evidence during statutory external audits. Inappropriate reliance undermines audit effectiveness and quality while fair reliance enhances audit efficiency. Reliance is complex, implementation problems are common and academic know...
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| Language: | en |
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University of Pretoria
2021
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| Online Access: | http://hdl.handle.net/2263/78501 Van Staden, M 2020, Conceptualising balanced reliance on internal audit work by external auditors, PhD Thesis, University of Pretoria, Pretoria, viewed yymmdd <http://hdl.handle.net/2263/78501> |