haku: @author Hopkins, R. / yhteensä: 4
viite: 2 / 4
| Tekijä: | Hopkins, R. |
| Otsikko: | The nature of audit quality - a conflict of paradigms? An empirical study of internal audit quality throughout the United Kingdom public sector |
| Lehti: | International Journal of Auditing
1997 : JUN, VOL. 1:2, p. 117-134 |
| Asiasana: | AUDITING QUALITY UNITED KINGDOM PUBLIC SECTOR |
| Kieli: | eng |
| Tiivistelmä: | The purpose of the paper is to demonstrate that there are fundamental differences in perceptions of internal audit quality between many would be providers of internal audit services and their prospective clients. The findings are based on a national survey of internal audit within the United Kingdom Public Sector. It will be demonstrated that for a number of key audit concepts there are distinctly different meanings attached to them from the perspective of the internal auditor and the auditee. |
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