Two approaches have been employed in previous research to examine determinants of external audit
When reliance is warranted, the internal audit work may affect one or more of the following aspects of the external audit
work (CICA, 1989):
What Type of External Audit
Should be Performed and by Whom?
The IRS has discretion to waive an external audit
requirement in three circumstances.
BUSINESS AS USUAL: Customers at a branch of the AIB, which has announced its external audit
is being put out to tender
The Institute of Internal Auditors (IIA) believes that a clear conflict of interest exists when the CPA firm that performs the external audit
also has primary responsibility for the internal audit.
Our study of 186 family businesses shows that internal audit (59 percent) was more prevalent than external audit
Proposals to cut staff have been made in order to reduce expenditure, but this has met with opposition from trade unions which have demanded an external audit
before they negotiate on anything.
This was disclosed by Felda chairman Tan Sri Shahrir Abdul Samad who said that all the necessary documents had been handed over to the external audit
firm appointed by the Prime Minister's Department.
The body directed the Ministry of Ports and Shipping to submit a comprehensive report on the issue of external audit
4 (BNA): The Ministry of Industry and Commerce has passed the external audit
and renewed ISO 9001 Certificate