外部审计师评价内部审计工作研究评述被引量：1

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摘要注册会计师审计与内部审计同是审计体系的重要组成部分。长期以来,职业界在内部审计与外部审计相互利用工作结果的可能性方面已取得共识。本文就国外外部审计师依赖并利用内部审计工作的有关实证研究进行综述,并对未来研究方向提出建议。

作者黄剧杰施建军陈艳娇

机构地区南京大学对外经济贸易大学南京审计学院

出处《中国注册会计师》北大核心 2010年第8期52-56,共5页 The Chinese Certified Public Accountant

基金江苏省教育厅高校哲学社会科学基金项目"内部审计质量问题研究--基于审计行为主体视角"[09SJB630040] 国家哲学社会科学基金项目"双组织承诺及其前因后果"[07CSH027]阶段性成果

关键词注册会计师客观性内部审计审计质量

分类号 F239.45 [经济管理—会计学]

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