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| Author: | Lowe, D. J. Geiger, M. A. Pany, K. |
| Title: | The effects of internal audit outsourcing on perceived external auditor independence |
| Journal: | Auditing
1999 : VOL. 18, Suppl., p. 7-26 |
| Index terms: | Auditors Internal auditing |
| Language: | eng |
| Abstract: | The objective of this study is to assess reactions to various internal-audit outsourcing arrangements. and doing so, to evaluate the accounting profession's current position regarding the acceptability of performing this type of "extended audit service" to audit clients. The findings of this study support the AICPA's current position on internal audit separation of staff between a CPA firm's internal and external audit teams. |
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