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A RESEARCH ON THE USE OF INTERNAL AUDITORS’ WORK BY EXTERNAL AUDITORS IN TURKEY
2022Uluslararası Denetim Standartları kapsamında bağımsız denetim risk odaklı bir yaklaşım ile yürütülmektedir. Bu anlayış çerçevesinde iş süreçlerinde finansal tablolarda önemli yanlışlığa sebep olabilecek yapısal riskler belirlenir, işletmenin bu riskleri yönetebilmek için geliştirdiği kontroller tespit edilir ve bu kontrollerin test edilmesi suretiyle ...
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Communication of the external auditor with the audit committee
Accounting, Auditing & Accountability Journal, 2018PurposeThe purpose of this paper is to understand how external auditors communicate with audit committees (ACs).Design/methodology/approachA total of 53 interviews were conducted with participants in the ACs of 22 French companies listed in the CAC 40 index, including external and internal auditors, CFOs, AC chairpersons, and members.FindingsIn ...
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How could external auditors assess the rationalization of fraud?
Journal of Financial Crime, 2022Rasha Kassem
exaly
External auditors for infection control
Journal of Hospital Infection, 2003openaire +2 more sources