Factors influencing the implementation of risk-based auditing
Purpose – The purpose of this paper is to examine, from the agency perspective, the influence of internal audit and audit committee attributes, as well as risk management and internal control systems, on the implementation of risk-based auditing among public-listed companies in Malaysia. Design/m...
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| Format: | Article |
| Language: | English English |
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Emerald Group Publishing Ltd.
2017
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| Online Access: | http://irep.iium.edu.my/61514/ http://irep.iium.edu.my/61514/ http://irep.iium.edu.my/61514/ http://irep.iium.edu.my/61514/1/ARA-10-2016-0118.pdf http://irep.iium.edu.my/61514/7/Factors%20influencing%20the%20implementation%20of%20risk-based%20auditing.pdf |