Internal Audit Assistance and External Audit Timeliness外文.pdfVIP

Auditing: A Journal of Practice Theory American Accounting Association Vol. 34, No. 4 DOI: 10.2308/ajpt-10296 November 2012 pp. 3–20 Internal Audit Assistance and External Audit Timeliness Lawrence J. Abbott, Susan Parker, and Gary F. Peters SUMMARY: Professional standards guide external auditors to consider the effect of the client’s internal audit work and opportunities to utilize the direc