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| Author: | Lampe, J. Sutton, S. |
| Title: | Evaluating the work of internal audit: a comparison of standards and empirical evidence |
| Journal: | Accounting and Business Research
1994 : AUTUMN, VOL. 24:96, p. 335-348 |
| Index terms: | INTERNAL AUDITING EVALUATION WORK |
| Language: | eng |
| Abstract: | Numerous changes have recently been proposed or made to audit standards providing guidance for external auditors' evaluations of internal audit work. This paper reports the results of a study to compare the UK's Accounting Practices Board Statement of Auditing Standard 500, with similar standards promulgated by international, Canadian and US societies, and with audit quality factors derived from practicing internal auditors. |
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