Further Evidence on External Auditors' Reliance on Internal Auditors
通过实验检验外部审计师是否因依赖内部审计师而调整审计程序，发现内部审计师能力高时会减少计划审计时间，但客观性不影响调整。
In this study I examined whether external auditors actually adjust the nature and extent of audit procedures due to reliance on internal auditors and, if so, whether any such reliance was related to the source reliability of the internal auditors (defined by internal auditor competence-work performance and objectivity). In this respect this study complements previous ones undertaken by Schneider [1984a; 1984b] who studied similar relationships using a within-subjects design. In contrast, however, I used a between-subjects design. The results of my study indicate that external auditors reduced planned audit hours if the internal auditors had a high level of competence-work performance, but they did not alter their tests in response to changes in the degree of internal auditor objectivity. Even here, however, the results did suggest that internal auditors had to perform documented work in a specific area before the external auditors would alter the amount of planned audit hours. Similarly, Schneider [1984a; 1984b] found internal auditor competence and work performance were perceived as almost equally important in reliance decisions, with objectivity less important, although not trivial. In section 2, 1 discuss the method used in conducting the study, followed