THE EFFECT OF AUDIT FEES AND CLIENT'S LISTING STATUS ON EXTERNAL AUDITORS USE OF WORK PERFORMED BY INTERNAL AUDITORS: A KUWAITI EVIDENCE
| المصدر: | المجلة العلمية للاقتصاد والتجارة |
|---|---|
| الناشر: | جامعة عين شمس - كلية التجارة |
| المؤلف الرئيسي: | Al Harshan, Meshari O. (AUTH.) |
| المجلد/العدد: | ع1 |
| محكمة: | نعم |
| الدولة: |
مصر |
| التاريخ الميلادي: |
2009
|
| الصفحات: | 23 - 45 |
| ISSN: |
2636-2562 |
| رقم MD: | 664532 |
| نوع المحتوى: | بحوث ومقالات |
| قواعد المعلومات: | EcoLink |
| مواضيع: | |
| رابط المحتوى: |
عدد مرات التحميل
65
| المستخلص: |
The audit literature contains little research examining the potential impact of the amount of audit fees on the extent of external auditors’ use of work performed by audit clients’ internal auditors. In addition, very little research, if any, have examined the potential effect of the audit client's listing status on external auditors' use of internal auditors' work. The purpose of this study is to examine the potential impact of: (i) audit fees, and (ii) the audit client’s listing status on external auditors" use of client's internal auditors' work. Using a sample of audit engagements performed in the Kuwaiti audit market, the study’s results provide evidence of a significantly inverse relation between external auditors’ use of work performed by internal auditors and the amount of audit fees. The results also provide evidence suggesting that external auditors rely more on internal auditors' work when the audit client is a listed company than when it is a privately held one. The results also provide evidence of a direct relation between the quality of clients’ internal auditors’ work and the extent of external auditors’ reliance on such work. |
|---|---|
| ISSN: |
2636-2562 |
عناصر مشابهة
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