外部审计师依赖内部审计功能的研究综述

在外部审计师依赖内部审计功能的研究中,国内外学者认为环境因素会影响内部审计的规模和质量,进而影响外部审计师依赖内部审计的功能。不少学者认为内部审计作为管理培训的会计风险、内部审计资源的安排和调整所产生的固有风险等因素都会影响外部审计师依赖内部审计的程度。另有学者认为外部审计师依赖内部审计的功能主要受内部审计外包的调整、非审计服务和客户的压力、内部审计资源调整等因素的影响。在今后的研究中应着重考虑治理质量因素的相互作用对外部审计师的影响和内部审计资源的影响因素以及这些因素如何影响外部审计的可靠性等方面。

Study Review on External Auditors Relying on Internal Audit

In researches on external auditors＇ relying on internal audit, scholars at home and abroad believe that environmental factors could affect the size and quality of internal audit, and even the function. Part of the researchers conclude that the influencing factors in- clude taking an internal audit as management training, and inherent risks generated by arrangements and adjustment of internal audit resources. Some scholars propose that the dependence on internal audit by external auditors is influenced by the adjustment of internal audit outsourcing, non-audit services, customer pressure and internal audit resources. Future studies should focus on the impact of in- teraction of governance quality factors, influencing factors of internal audit resources and how these factors affect the reliability of exter- nal audit.