Level of the External Auditor’s Reliance Decision on the Internal Auditors Function as a Management Training Ground
Objectivity is one of the four fundamental principles of internal auditors Code of Ethics. In 2010, The Institute of Internal Auditors (IIA) introduced the Value Proposition and objectivity is one of the three core elements of it. Also, according to Auditing Standard No. 610, objectivity is one of t...
| Main Authors: | , |
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| Format: | Article |
| Language: | fas |
| Published: |
Allameh Tabataba'i University Press
2021-03-01
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| Series: | مطالعات تجربی حسابداری مالی |
| Subjects: | |
| Online Access: | https://qjma.atu.ac.ir/article_12310_a3a0c98b4421d909d468fbfedeb2f9ba.pdf |