How Does Engagement Risk and the Focus of the PCAOB Inspection Process Influence Internal Auditors' Reliance Decisions?
With the passage of Sarbanes-Oxley in 2002, external auditors face a new regulatory inspection process in addition to an increase in litigation (or engagement) pressure. It has been communicated that this new inspection process will place an increased emphasis on the efficiency of integrated audits...
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Digital Archive @ GSU
2010
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| Online Access: | http://digitalarchive.gsu.edu/accountancy_diss/8 http://digitalarchive.gsu.edu/cgi/viewcontent.cgi?article=1006&context=accountancy_diss |