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The Effects of Certain Internal Audit Variables on the Planning of External Audit Programs.
2 references·16 citing·50 second hop
The Effects of Certain Internal Audit Variables on the Planning of External Audit Programs. 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this work references cited by second hop

References

  • 1974An Experimental Study of Internal Control Judgements198 cited
  • 1976Expert Judgment in Audit Program Planning149 cited

Cited by

  • 2009External auditors’ reliance on internal audit: the impact of sourcing arrangements and consulting activities68 cited
  • 1999The Effects of Source Integrity and Consistency of Evidence on Auditors' Judgments67 cited
  • 2019Factors that influence the perceived use of the internal audit function's work by executive management and audit committee63 cited
  • 2011Reliance of External Auditors on Internal Audit Work: A Corporate Governance Perspective58 cited
  • 2003Internal auditors and the external audit: a transaction cost perspective57 cited
  • 2011Impact of internal audit function (IAF) on financial reporting quality (FRQ): Evidence from Saudi Arabia54 cited
  • 2010An Analytical Model for External Auditor Evaluation of the Internal Audit Function Using Belief Functions*46 cited
  • 2020The Effect of Internal Auditors’ Engagement in Risk Management Consulting on External Auditors’ Reliance Decision45 cited
  • 1989An examination of management's ability to bias the professional objectivity of internal auditors42 cited
  • 1987The effects of the planning memorandum, time pressure and individual auditor characteristics on audit managers' review time judgments*42 cited
  • 2000A review and analysis of research on the test-retest reliability of professional judgment

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41 cited
  • 2018External auditor reliance on the work of the internal audit function in Jordanian listed companies41 cited
  • 2008Adoption of Computer Assisted Audit Tools and Techniques (CAATTs) by Internal Auditors: Current issues in the UK39 cited
  • 2012Internal Control and Audit Program Effectiveness: Empirical Evidence from Jordan38 cited
  • 2012The control of the Shari'a Supervisory Board in the Islamic financial institutions36 cited
  • 2012Obtaining Assurance for Financial Statement Audits and Control Audits When Aspects of the Financial Reporting Process Are Outsourced28 cited