000			02230cam a2200313 a 4500
003			EG-GiCUC
005			20250223032044.0
008			180918s2018 ua f m 000 0 eng d
040			_aEG-GiCUC _beng _cEG-GiCUC
041	0		_aeng
049			_aDeposite
097			_aM.Sc
099			_aCai01.05.02.M.Sc.2018.Ne.F
100	0		_aNesreen Salah Eldin Sayed
245	1	4	_aThe factors affecting the extent of external auditor reliance on the internal audit function and its impact on audit efficiency / _cNesreen Salah Eldin Sayed ; Supervised Sadek Hamed Moustafa
260			_aCairo : _bNesreen Salah Eldin Sayed , _c2018
300			_a106 Leaves ; _c30cm
502			_aThesis (M.Sc.) - Cairo University - Faculty of Commerce - Department of Accounting
520			_aPublic 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			_aIssued also as CD
653		4	_aExternal audit
653		4	_aInternal audit
653		4	_aReliance on the internal audit function
700	0		_aSadek Hamed Moustafa , _eSupervisor
856			_uhttp://172.23.153.220/th.pdf
905			_aNazla _eRevisor
905			_aSamia _eCataloger
942			_2ddc _cTH
999			_c67504 _d67504