The Association between Internal Auditing Function Quality and External Audit Costs- Evidence from Egypt

Marwa Abdel Razek


This study aims to investigate the association between internal audit quality and external audit costs, a survey designed and distributed to the external auditor in Cairo from 20 external auditors, the study proves that external audit can decrease audit procedure, testing, prefix the auditing programs which decrease audit hours, external audit effort and thus external audit cost reduction by relying on internal audit work in case of internal audit enjoy a high quality

Kerwords:External audit costs, Egypt, internal audit quality, objectivity, organizational status, due professional care, scope of work, competency, external audit reliance

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ISSN (Paper)2222-1697 ISSN (Online)2222-2847

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