The factors affecting the extent of external auditor reliance on the internal audit function and its impact on audit efficiency / (رقم التسجيلة. 67504)
[ عرض عادي ]
| 000 -LEADER | |
|---|---|
| fixed length control field | 02230cam a2200313 a 4500 |
| 003 - CONTROL NUMBER IDENTIFIER | |
| control field | EG-GiCUC |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20250223032044.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 180918s2018 ua f m 000 0 eng d |
| 040 ## - CATALOGING SOURCE | |
| Original cataloging agency | EG-GiCUC |
| Language of cataloging | eng |
| Transcribing agency | EG-GiCUC |
| 041 0# - LANGUAGE CODE | |
| Language code of text/sound track or separate title | eng |
| 049 ## - LOCAL HOLDINGS (OCLC) | |
| Holding library | Deposite |
| 097 ## - Thesis Degree | |
| Thesis Level | M.Sc |
| 099 ## - LOCAL FREE-TEXT CALL NUMBER (OCLC) | |
| Classification number | Cai01.05.02.M.Sc.2018.Ne.F |
| 100 0# - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Nesreen Salah Eldin Sayed |
| 245 14 - TITLE STATEMENT | |
| Title | The factors affecting the extent of external auditor reliance on the internal audit function and its impact on audit efficiency / |
| Statement of responsibility, etc. | Nesreen Salah Eldin Sayed ; Supervised Sadek Hamed Moustafa |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Place of publication, distribution, etc. | Cairo : |
| Name of publisher, distributor, etc. | Nesreen Salah Eldin Sayed , |
| Date of publication, distribution, etc. | 2018 |
| 300 ## - PHYSICAL DESCRIPTION | |
| Extent | 106 Leaves ; |
| Dimensions | 30cm |
| 502 ## - DISSERTATION NOTE | |
| Dissertation note | Thesis (M.Sc.) - Cairo University - Faculty of Commerce - Department of Accounting |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | Public company accounting oversight board (PCAOB) auditing standard no. 5 allows the external auditor to rely on the internal audit function when the internal audit activities meet certain criteria and the external auditors would find efficiencies in relying on their work. This paper examined the factors affecting the external auditors{u2019} reliance on the internal audit function and its impact on audit efficiency. Also, it identifies whether it is better for the external auditors to rely on the internal auditors{u2019} work already performed or to use the internal auditors as assistants. The results of the statistics showed that many factors are affecting the external auditor reliance on the internal audit function, but the competence and due professional care factor has the highest impact on the degree of the external auditor reliance on the internal audit function. We conclude that the percentage of the auditors who are convinced with the use of internal auditors work already performed is very large (77%).while the percentage of external auditors using the internal auditors as direct assistants is 23% |
| 530 ## - ADDITIONAL PHYSICAL FORM AVAILABLE NOTE | |
| Additional physical form available note | Issued also as CD |
| 653 #4 - INDEX TERM--UNCONTROLLED | |
| Uncontrolled term | External audit |
| 653 #4 - INDEX TERM--UNCONTROLLED | |
| Uncontrolled term | Internal audit |
| 653 #4 - INDEX TERM--UNCONTROLLED | |
| Uncontrolled term | Reliance on the internal audit function |
| 700 0# - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Sadek Hamed Moustafa , |
| Relator term | |
| 856 ## - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | <a href="http://172.23.153.220/th.pdf">http://172.23.153.220/th.pdf</a> |
| 905 ## - LOCAL DATA ELEMENT E, LDE (RLIN) | |
| Cataloger | Nazla |
| Reviser | Revisor |
| 905 ## - LOCAL DATA ELEMENT E, LDE (RLIN) | |
| Cataloger | Samia |
| Reviser | Cataloger |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) | |
| Source of classification or shelving scheme | Dewey Decimal Classification |
| Koha item type | Thesis |
| Source of classification or shelving scheme | Not for loan | Home library | Current library | Date acquired | Full call number | Barcode | Date last seen | Koha item type | Copy number |
|---|---|---|---|---|---|---|---|---|---|
| Dewey Decimal Classification | المكتبة المركزبة الجديدة - جامعة القاهرة | قاعة الرسائل الجامعية - الدور الاول | 11.02.2024 | Cai01.05.02.M.Sc.2018.Ne.F | 01010110075821000 | 22.09.2023 | Thesis | ||
| Dewey Decimal Classification | المكتبة المركزبة الجديدة - جامعة القاهرة | مخـــزن الرســائل الجـــامعية - البدروم | 11.02.2024 | Cai01.05.02.M.Sc.2018.Ne.F | 01020110075821000 | 22.09.2023 | CD - Rom | 75821.CD |