Audit Partners' Perceptions of Internal Audit Outsourcing and the Sec's Rule on Auditor Independence: An Investigation of Differences and Similarities (Manuscripts) (United States. Securities and Exchange Commission) by Academy of Accounting and Financial Studies Journal

Audit Partners' Perceptions of Internal Audit Outsourcing and the Sec's Rule on Auditor Independence: An Investigation of Differences and Similarities (Manuscripts) (United States. Securities and Exchange Commission)

By Academy of Accounting and Financial Studies Journal

  • Release Date: 2001-01-01
  • Category: Business & Personal Finance

Brief Description

ABSTRACT Outsourcing of the internal audit function (IAF) to public accounting firms has emerged as an important trend during the last decade. Recently, the SEC has issued a rule that places significant restrictions on audit firms' abilities to perform a significant part of large audit clients' IAF.

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