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)
Academy of Accounting and Financial Studies Journal 2001, Jan, 5, 1
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Publisher 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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