Factors Affecting Internal and External Audits Based on Experimental Analysis

DOI

10.2991/aebmr.k.220307.304How to use a DOI?

Keywords

internal audit effectiveness; external audit independence; the difference between internal and external audit

Abstract

The purpose of this study is to investigate which factors affect the effectiveness of internal audits and the independence of external audits. In order to achieve this goal, this research followed the analytical procedures of previous studies, found that some factors have an impact on the effectiveness of internal audits and the independence of external audits, and analysed the differences between internal audits and external audits.

Copyright

© 2022 The Authors. Published by Atlantis Press International B.V.

Open Access

This is an open access article under the CC BY-NC license.

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TY  - CONF
AU  - Jiayu Feng
PY  - 2022
DA  - 2022/03/26
TI  - Factors Affecting Internal and External Audits Based on Experimental Analysis
BT  - Proceedings of the 2022 7th International Conference on Financial Innovation and Economic Development (ICFIED 2022)
PB  - Atlantis Press
SP  - 1849
EP  - 1855
SN  - 2352-5428
UR  - https://doi.org/10.2991/aebmr.k.220307.304
DO  - 10.2991/aebmr.k.220307.304
ID  - Feng2022
ER  -