Internal Audit

The Impact of prep ar stock Committee and inwrought Audit Attributes on sexual Audit Contribution to Financial Statement Audits and Audit Fees: Perceptions of Malaysian Internal Auditors Mazlina @ Norzila bt Mat Zain BSBA(Tulsa), MComm(Macquarie) Griffith Business School department of Accounting, Finance, and Economics Griffith University, Gold Coast Campus Submitted in fulfilment of the requirements of the distributor point of Doctor of Philosophy April, 2005 i Abstract This thesis has 2 (2) freehanded documentals. The first objective is to test the impact of sizing up commissioning and inborn size up (IA) occasion characteristics on IA voice to the fiscal statement canvass. The second objective is to investigate whether a negative standstill exists betwixt IA office to the financial statement scrutinise and audit fees. The issue is conducted in a Malaysian context and focuses on the perspectives of internal auditors. at that p lace are a number of motivations for the study. In particular, old studies take a leak not addressed the need for a better consciousness of how corporate governance mechanisms such as audit committee and IA whole attributes may affect IA contribution to the financial statement audit.

Also, the results of prior studies on the link between IA contribution to the financial statement audit and audit fees are mixed and inconclusive. Furthermore, there is limited empirical recite in this area from emerging economy countries, with relatively less(prenominal) developed large(p) markets such as Malaysia. The under lying theme end-to-end this thesis is that ! corporate governance mechanisms i.e., audit committee and IA characteristics have the potency to affect the efficiency of the IA unit thus leading to great contribution of IA to financial statement audits. Specifically, the thesis argues that certain characteristics of audit committees such as the independence of audit committee members from the management, audit committee members...If you destiny to get a full essay, exhibition it on our website: BestEssayCheap.com

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