Title
Summary #4: The Effects of Internal Audit Outsourcing on Perceived External Auditor Independence
Abstract
The accounting profession is attempting to redefine itself, in part by expanding the types of services it provides. This expansion of services has raised questions about whether CPA firms can maintain their independence and still provide an ever-increasing array of other types of services to audit clients. In this study we addressed financial statement user perceptions about CPA firms performing internal auditing outsourcing activities—an area in which CPAs are becoming increasingly involved.
Document Type
Article
Publication Date
1-2001
Publisher Statement
Copyright © 2001 American Institute of Certified Public Accountants. This article first appeared in Journal of Accountancy, January 2001, 90.
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Recommended Citation
Lowe, D. Jordan, Marshall A. Geiger, and Kurt Pany. "Summary #4: The Effects of Internal Audit Outsourcing on Perceived External Auditor Independence." Journal of Accountancy, January 2001, 90.