search query: @author Reinstein, A. / total: 6
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| Author: | Reinstein, A. Lander, G. Gavin, T. |
| Title: | The external auditor's consideration of the internal audit function |
| Journal: | Managerial Auditing Journal (IAE)
1994 : VOL.9:7, p. 29-36 |
| Index terms: | INTERNAL AUDITING AUDITING AUDITORS |
| Language: | eng |
| 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. The paper describes the historical development of this relationship as viewed through the promulgation of authoritative literature, reports of official committees and commissions, and prior research. It presents a survey which describes various aspects of the relationship. |
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