Experimental evidence on external auditor reliance on the internal audit
Sign Up to like & getrecommendations! Published in 2019 at "Review of Managerial Science"
DOI: 10.1007/s11846-018-0285-0
Abstract: With the revised version of ISA 610 (revised 2013), external auditors now face both requirements and guidance addressing their responsibilities when relying on the internal audit function (IAF). The reliance decision of an external auditor… read more here.
Keywords: external auditor; audit; external auditors; reliance ... See more keywords
Data analytics competency and religiosity influence on external auditors' performance in Malaysia.
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DOI: 10.12688/f1000research.73206.1
Abstract: Background - Data analytics can support the external auditors' judgements. However, little is known about the external auditors' data analytics competency. Likewise, role of religiosity in enhancing the external auditors' performance is also inadequately investigated.… read more here.
Keywords: data analytics; auditors performance; religiosity; analytics competency ... See more keywords
Influential factors shaping the adoption and utilization of audit technology (CAATS) in the audit practices in Saudi Arabia: Human capital expertise as a moderating factor
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DOI: 10.5267/j.uscm.2024.5.009
Abstract: This study examines the moderating effect of trained human capital on the associations of accounting information systems, generalized auditing software, and technology adoption with the performance of external auditors among Saudi listed companies. This study… read more here.
Keywords: technology; adoption; human capital; external auditors ... See more keywords