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Journal Articles

Obtaining Assurance for Financial Statement Audits and Control Audits When Aspects of the Financial Reporting Process Are Outsourced

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James Bierstaker, Long Chen, Margaret H. Christ, Matthew Ege, Natalia Mintchik
Journal: AUDITING: A Journal of Practice & Theory
AUDITING: A Journal of Practice & Theory (2013) 32 (Supplement 1): 209–250.
https://doi.org/10.2308/ajpt-50382
Published: 01 May 2013
... note: Accepted by Jeffrey R. Cohen. outsourcing SAS 70/SSAE 16/SOC report service organizations audit quality March 2012 December 2012 2013 OIS has important implications for user organizations' auditors (hereafter, “user auditors”), who perform both financial...
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