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Journal cover: Managerial Auditing Journal

Managerial Auditing Journal

ISSN: 0268-6902

Online from: 1986

Subject Area: Accounting and Finance

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The External Auditor's Consideration of the Internal Audit Function

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Title:The External Auditor's Consideration of the Internal Audit Function
Author(s):Alan Reinstein, (Professor of Accounting at Wayne State University, Detroit, Michigan.), Gerald H. Lander, (Professor of Accounting at the University of South Florida, St. Petersburg, Florida.), Thomas A. Gavin, (Joseph Decosimo Professor of Accounting at University of Tennessee at Chattanooga, Tennessee, USA.)
Citation:Alan Reinstein, Gerald H. Lander, Thomas A. Gavin, (1994) "The External Auditor's Consideration of the Internal Audit Function", Managerial Auditing Journal, Vol. 9 Iss: 7, pp.29 - 36
Keywords:Auditing guidelines, Auditors, External audit, Financial statements, Internal audit, USA
Article type:Research paper
DOI:10.1108/02686909410067570 (Permanent URL)
Publisher:MCB UP Ltd
Abstract:Statement on Auditing Standards (SAS) 65 was issued in April 1991 to clarify various aspects of the working relationship that should exist between external and internal auditors. Describes the historical development of this relationship as viewed through the promulgation of authoritative literature, reports of official committees and commissions, and prior research. Presents a survey which describes various aspects and characteristics of this relationship in the light of the provisions of SAS 65.

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