When the external auditor also performs the internal audit

When the external auditor also performs the internal audit

Financial analysts were surveyed about their perceptions of auditor independence under various internal-audit-outsourcing arrangements. Results showed that financial analysts were wary of auditor independence when the same CPA firm performed both internal and external audits, but only if there was n...

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Veröffentlicht in:Journal of Accountancy 2002-01, Vol.193 (1), p.88
Hauptverfasser: Swanger, Susan L, Chewning, Eugene G
Format: Artikel
Sprache:eng
Schlagworte:
Accountant independence
Auditors
Audits
Commercial loan officers
Outsourcing
Polls & surveys
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Beschreibung
Zusammenfassung:Financial analysts were surveyed about their perceptions of auditor independence under various internal-audit-outsourcing arrangements. Results showed that financial analysts were wary of auditor independence when the same CPA firm performed both internal and external audits, but only if there was no separation of the 2 audit staffs.
ISSN:0021-8448
1945-0729