CAJ | 학술논문

当下，公司治理环境越来越强调内外审之间的关系。外部审计师对内审工作的信赖度会影响其所制订的审计程序的性质、程度和范围，最终影响审计报告质量。因此，确定对内审工作信赖程度是一个重大的审计计划决策。本文重点探讨在内审外包的情况下，外审信赖内审工作所需考虑的标准，并依据标准提出具体的考察因素。
당하，공사치리배경월래월강조내외심지간적관계。외부심계사대내심공작적신뢰도회영향기소제정적심계정서적성질、정도화범위，최종영향심계보고질량。인차，학정대내심공작신뢰정도시일개중대적심계계화결책。본문중점탐토재내심외포적정황하，외심신뢰내심공작소수고필적표준，병의거표준제출구체적고찰인소。
Currently, the relationship between internal and external audit is highlighted in the corporate governance. The extent to which the EA rely on the IA report would inlfuence the extent, timing and scope of audit procedure, which affects the relevance and reliability of EA report. Hence, it is a signiifcant audit planning decision to decide the level of reliance. In this paper, the target is to come up with several factors that should be taken into account on the condition that the IA function is outsourced. In addition, detailed criteria is provided.