期刊文献+

企业内部审计外包问题研究 被引量:3

下载PDF
导出
摘要 本文首先介绍了企业内部审计外包的四种形式,并通过A汽车公司的外包案例分析,总结出内部审计外包的优势和缺陷,并提出相应的解决方案。
作者 周纯
出处 《审计与理财》 2021年第2期51-53,共3页
  • 相关文献

参考文献3

二级参考文献22

  • 1王光远,瞿曲.内部审计外包:述评与展望[J].审计研究,2005(2):11-19. 被引量:135
  • 2Becket, C., M. DeFond, J. Jiambalvo, and K. Subramanyam. The effect of audit quality on earnings management [ J ]. Contemporary ac- counting research. 1998,15 (Spring) : 1 - 24.
  • 3DeAngelo, H., L. DeAngelo and D Skinner. Accounting choice in troubled companies [ J ]. Journal of Accounting and Economics, 1994,17 (1) :113 -143.
  • 4Firth, Michael. Auditor - Provided Consuhancy Services and their Associations with Audit Fees and Audit Opinions [ J ]. Journal of Business Fi- nance & Accounting,2002,29 (5) :661 - 693.
  • 5Frankel R. , Marilyn J, Nelson K. The relations between auditors fee for non - audit services and earnings management [ J ]. The Accounting Re- view,2002,77(4) :71 - 105.
  • 6Healy, paul M. , Sok - Hyon Kang. The effect of accounting procedure changes on CEO' s cash salary and bonus compensation[J].Journal of accounting & economics, 1987,9( 1 ) :7 - 34.
  • 7James , Kevin Lamont. The effect of internal au- dit outsourcing on financial statement user' s confidence in their protection from fraudulent fi- nancial report [ D ]. University of Tennessee, 200O.
  • 8Kusel, J. , SchuU, R. , Oxner, T. H. What audit directors disclose about outsourcing [ EB/OL ]. [ 1997 ]. http ://www. theiia, org/iia.
  • 9Lavin, David. Perceptions of the independence of the auditor [ J ]. Accounting Review, 1976,51 (1) :41 -50.
  • 10Lowe, D. Jordan, Marshall A. Geiger, Kurt Pa- ny. The effects of internal audit outsourcing on perceived external auditor independence [ J ]. Auditing: A Journal of Practice and Theory, 1999(18) :7 -26.

共引文献21

同被引文献9

引证文献3

二级引证文献2

相关作者

内容加载中请稍等...

相关机构

内容加载中请稍等...

相关主题

内容加载中请稍等...

浏览历史

内容加载中请稍等...
;
使用帮助 返回顶部