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An Examination of the Legal Liability Associated with Outsourcing and Offshoring Audit Procedures

✍ Scribed by Lyubimov, Alex; Arnold, Vicky; Sutton, Steve G.


Book ID
120393665
Publisher
American Accounting Association
Year
2013
Tongue
English
Weight
384 KB
Volume
32
Category
Article
ISSN
0278-0380

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Auditing standards require that auditors obtain and document their understanding of internal control on every engagement, but do not specify the type or number of documentation formats auditors should adopt. We investigate the association of selected factors on the type and number of formats chosen.