مجلة الاقتصاد والمالية
Volume 11, Numéro 2, Pages 348-358
2025-06-01

External Auditors' Reliance On Internal Auditors And Its Impact On External Auditors' Independence: Evidence From Algerian Audit Environment



Authors : Ouaker Hanane . Ouaker Meriem . Ayadi Abdelkader .

Abstract

This study investigates the external auditor (EA) reliance on internal audit’s work and its impact on external auditors' independence. The study employs a mixed method comprising a survey‐based factorial experiment in addition to semi‐structured interviews. The results, based on 55 fully‐crossed factorial experiments with EAs show that external auditors’ reliance on internal auditors work has a significant impact on external auditor’s independence by influences on both external auditor’s mental and virtual independence , and external auditor’s mandatory change, and has no significant impact on providing advisory services.

Keywords

External audit, internal audit ; reliance on internal auditor work ; external auditors' independence ; Algerian audit environment

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