Audit performance has improved steadily, largely attributable to the new standards, although definite room for improvement exists. Areas for improvement include exchanging audit reports between internal and external auditors, the use of audit programs and the use of statistical sampling.
internal auditing, Institute of Internal Auditors, 1978, audit fees, internal audit, external audit
The files in this collection are protected by copyright law. No commercial reproduction or distribution of these files is permitted without the written permission of Southern Methodist University, Cox Business School. These files may be freely used for educational purposes, provided they are not altered in any way, and Southern Methodist University is cited. For more information, contact email@example.com.
Wallace, Wanda A., "How Have the Professional Standards Influenced Practice?" (1983). Working Papers. 55.