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首页> 外文会议>International Conference on Accounting, Auditing, and Taxation >SIGNALING THEORY EMBEDDED IN THE THROUGHPUT MODEL TO EXAMINE THE GOVERNANCE OF HOW EXTERNAL AUDITORS RELY ON INTERNAL AUDIT FUNCTION
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SIGNALING THEORY EMBEDDED IN THE THROUGHPUT MODEL TO EXAMINE THE GOVERNANCE OF HOW EXTERNAL AUDITORS RELY ON INTERNAL AUDIT FUNCTION

机译：嵌入在吞吐量模型中的信令理论来检查外部审计员如何依赖内部审计功能的治理

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摘要

This study examines the governance of how external auditors (EAs) rely on internal audit function (IAF) from a new perspective. We use Signaling Theory embedded in a Throughput Model to trace the sub-processes of different stages of the reliance decision. We consider the last revision made to the International Standard on Auditing 610 (ISA 610) in 2013, the three types of sourcing arrangements for IAF, the incomplete picture presented in the literature of the pre-procedures of reliance on IAF, Signaling Theory, and the Throughput Model to develop a model predicting the nature and extent of EA reliance on IAF in different circumstances. We contribute to the literature by examining the interactions among different factors to better understand the process of making a reliance decision, as well as explaining how EAs incorporate the requirements of ISA 610 in a reliance decision. This study also has practical implications that could be of interest to many different parties, such as professionals connected with the ISA, EAs, IAF and auditees. That is, these parties can influence IAF contributions to the external audit of financial statement thereby increasing its efficiencies.
机译：本研究审查了外部审计师（EAS）如何从新的角度依赖内部审计职能（IAF）的治理。我们使用嵌入在吞吐量模型中的信令理论来跟踪依赖决策的不同阶段的子进程。我们考虑2013年审计610（ISA 610）的国际标准的最后修订，IAF的三种采购安排是IAF，在依赖IAF，信号理论和信号理论的预先依赖程序的文献中提出的不完整图片吞吐量模型开发一种模型预测不同情况下IAF的自然和程度的模型。我们通过检查不同因素之间的相互作用来促进文献，以更好地了解制定信任决定的过程，以及解释EAS在Reliance决策中如何纳入ISA 610的要求。本研究还具有对许多不同方面的感兴趣的实际影响，例如与ISA，EAS，IAF和Audite相关的专业人士。也就是说，这些各方可以影响IAF对财务报表外部审计的贡献，从而提高其效率。

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