期刊名称：Journal of Poverty, Investment and Development
印刷版ISSN：2422-8397
出版年度：2016
卷号：25
页码：45-48
语种：English
出版社：Journal of Poverty, Investment and Development
摘要：The study initially deduces that quality of financial reporting depends upon quality of statutory financial audit. Adequacy and reliability of audit evidences may influence quality of audit. While collecting audit evidences, the auditor has to depend upon a few internal and external members of the company, such as internal auditors, auditor’s expert, external third parties (e.g. Banks, Debtors, Creditors, etc.). Statutory auditors’ responsibilities with respect to collection of sufficient and appropriate evidences from these parties are governed by their respective standards. The current study conceptually reviews statutory auditors’ responsibilities with respect to ‘using the work of internal auditors’, ‘external confirmations’, and ‘using the work of auditor’s expert’ in light of their governing auditing standards. Keywords: Internal Auditor, External Confirmation, Auditor’s Expert, ICAI, SAs.
其他摘要：The study initially deduces that quality of financial reporting depends upon quality of statutory financial audit. Adequacy and reliability of audit evidences may influence quality of audit. While collecting audit evidences, the auditor has to depend upon a few internal and external members of the company, such as internal auditors, auditor’s expert, external third parties (e.g. Banks, Debtors, Creditors, etc.). Statutory auditors’ responsibilities with respect to collection of sufficient and appropriate evidences from these parties are governed by their respective standards. The current study conceptually reviews statutory auditors’ responsibilities with respect to ‘using the work of internal auditors’, ‘external confirmations’, and ‘using the work of auditor’s expert’ in light of their governing auditing standards. Keywords: Internal Auditor, External Confirmation, Auditor’s Expert, ICAI, SAs.
