文章基本信息

标题：The Effects of Internal Audit Procedures and Auditors’Responsibilities on the Independent Audit Decisions
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作者：Orhan Bozkurt
期刊名称：Research Journal of Finance and Accounting
印刷版ISSN：2222-1697
出版年度：2014
卷号：5
期号：1
页码：26-33
语种：English
出版社：The International Institute for Science, Technology and Education (IISTE)
摘要：The purpose of this study is to examine how internal audit procedures and responsibility perceptions of the auditors impact the audit decisions of independent external auditors. The questions of the research areanswered by the certified public accountants(CPA) operating in Turkey and the establishments that audit companies independently. The results of the study showed that the procedural efficiency of internal auditors in auditing and their taking responsibility have positive impacts on the decisions of independent external auditors. Another result of the study was that in the absence of internal audit elements in the company or in the case that internal auditors do not function properly, the audit result of the independent auditor will be more ineffective. In this respect, in order to getobjective and reliable data expected to be obtained from the independent external auditors, internal procedures shall be made more straightforward and internal auditors shall bewilling to cooperate with external auditors more.
关键词：Independent auditing; internal procedure; responsibility; Turkey; auditing decisions