ปัจจัยในการพิจารณาใช้ผลงานของผู้ตรวจสอบภายในโดยผู้สอบบัญชีรับอนุญาต

Abstract

External auditors often rely on other professionals for the audit of the financial statements of their clients. Generally. external auditors rely on clients' internal auditors. Reliance on internal auditors results in cost savings to the client. The study uses a sample of 139 external auditors. The objective of this study is to investigate the factor on the considering on the work of internal auditor of external auditor. The results of factor analysis found that a measure of group factors for five groups: 1) communication 2) competence 3) Due Professional Care 4) Audit Quality 5) expertise. The results of the multiple regression analysis indicated that external auditors consider the competence and expertise of internal auditors as very important factors affecting their reliance on work of internal auditor. While the communication. Due Professional Care and Audit Quality not affect the considering work of internal auditor of external auditor.