（会计学专业论文）企业内部审计外包问题研究.pdf

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the cpa journal, aug 2003 42 peter cx?nxsubramaniam?kxchua and wxching?2006?internal audit outsourcing in australia?accounting and finance(46)11-30x 43 lawrence jxax?sxparker?g fxpeters and dxv rama?2007?corporate governance?audit quality an d the sarbanes-oxley actevidence from internal audit outsourcing?accounting review(82)235-272x ? ? ! 36 # $ 37 # #$%&(?$)*?+,-.? ? ? ? 3 ?5?3yy6d?opw?fl ?6|63”?q?9?53 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 ? ? ! 37 # $ 37 # ? ? ? ? ?6?.?z?9fl ?=?1?.?z?6? ?k?”dm?wx6)q?|f6_?xy?,b?xy? ?