THE IMPACT OF INTERNAL AUDIT QUALITY ON INDEPENDENT AUDIT FEES

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MASHAYEKHI BITA; HASSANZADEH SHADI; AMINI YASAMIN; MENATI VAHID

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Journal: The Financial Accounting and Auditing Researches Year:2016 | Volume:8 | Issue:31 Page(s): 41-56

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Information Journal Paper

Title

THE IMPACT OF INTERNAL AUDIT QUALITY ON INDEPENDENT AUDIT FEES

Author(s)

MASHAYEKHI BITA | HASSANZADEH SHADI | AMINI YASAMIN | MENATI VAHID | Issue Writer Certificate

Keywords

SUBSTITUTION THEORYQ2

INTERNAL AUDIT FUNCTIONQ1

INTERNAL AUDIT COMPETENCYQ2

INTERNAL AUDIT CONTRIBUTION AND EXTERNAL AUDIT FEESQ2

Abstract

This study aims to examine two aspects of internal audit quality, namely INTERNAL AUDIT COMPETENCY and internal audit contribution to fmancial statement audits. Consistent with the substitution view a more active INTERNAL AUDIT FUNCTION would encourage external auditors' reliance on such a function, reduce duplication of audit effort leading to potential cost savings and lower external audit fees. Two aspects of internal audit quality, namely INTERNAL AUDIT COMPETENCY and internal audit contribution, support the substitution view to description relationship between Internal Audit Quality and External Audit Fees. This study encourage firms to increasing internal audit quality and to establishing contribution between internal and external auditing to save more costs. This study is based on questionnaires send to internal audit in firms of Tehran security exchange and The results of the study suggest that the competency of internal audit, namely the tenure of the existence of internal audit in the organization is negatively associated with audit fees but training, prior experience in auditing and accounting, and certifications are not associated with audit fees. Finally results shows lack of links between internal audit quality and audit fees.

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APA: Copy

MASHAYEKHI, BITA, HASSANZADEH, SHADI, AMINI, YASAMIN, & MENATI, VAHID. (2016). THE IMPACT OF INTERNAL AUDIT QUALITY ON INDEPENDENT AUDIT FEES. THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES, 8(31), 41-56. SID. https://sid.ir/paper/198221/en

Vancouver: Copy

MASHAYEKHI BITA, HASSANZADEH SHADI, AMINI YASAMIN, MENATI VAHID. THE IMPACT OF INTERNAL AUDIT QUALITY ON INDEPENDENT AUDIT FEES. THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES[Internet]. 2016;8(31):41-56. Available from: https://sid.ir/paper/198221/en

IEEE: Copy

BITA MASHAYEKHI, SHADI HASSANZADEH, YASAMIN AMINI, and VAHID MENATI, “THE IMPACT OF INTERNAL AUDIT QUALITY ON INDEPENDENT AUDIT FEES,” THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES, vol. 8, no. 31, pp. 41–56, 2016, [Online]. Available: https://sid.ir/paper/198221/en

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