Internal Audit Attributes and External Audit’s Reliance on Internal Audit : Implications for Audit Fees

Prof. Dr. Zulkifflee Mohamed, Mazlina Mat Zain, Nava Subramaniam and Wan Fadzilah Wan Yusoff

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Type :	Academic Journal
Main Author :	Prof. Dr. Zulkifflee Mohamed, Mazlina Mat Zain, Nava Subramaniam and Wan Fadzilah Wan Yusoff
Title :	Internal Audit Attributes and External Audit’s Reliance on Internal Audit : Implications for Audit Fees
Varying Form of Title :	International Journal of Auditing, (2012)
Content Type :	still image (rdacontent)
Media Type :	computer (rdamedia)
Carrier Type :	online resource (rdacarrier)

Publisher :	Blackwell Publishing Ltd
Year of Publication :	2012
Summary :	This study aims to examine two aspects of internal audit quality, namely internal audit competency and internal audit contribution to financial statement audits. Consistent with the substitution view, this study predicts a negative relationship between the competency aspects of internal audit (the tenure of the existence of internal audit in the organization, internal audit staff expertise in IT and computer skills, training hours, internal audit staff professional certifications in accounting and auditing, and internal audit staff experience in auditing) and audit fees.
Corporate Name :	UNIRAZAK Library
PDF Guest :	Click to view PDF file

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