共 50 条
- [4] THE EFFECTS OF RISK, MATERIALITY, AND ASSERTION SUBJECTIVITY ON EXTERNAL AUDITORS RELIANCE ON INTERNAL AUDITORS [J]. AUDITING-A JOURNAL OF PRACTICE & THEORY, 1993, 12 (01): : 50 - 64
- [8] Internal Audit Sourcing Arrangements and Reliance by External Auditors [J]. AUDITING-A JOURNAL OF PRACTICE & THEORY, 2011, 30 (01): : 149 - 171
- [9] The relationship of internal auditors' characteristics with external auditors' reliance and its impact on audit efficiency: Empirical evidence from Indonesian government institutions [J]. COGENT BUSINESS & MANAGEMENT, 2023, 10 (01):