(Model 3:b22=0.474, p<0.05). Moreinterestingly, interaction on audit effectivenessbetween efficiency risk management andprofessional learning is negatively significant(Model 2: b15=-0.205, p<0.10). As a result,this study cannot provide the evidence thatprofessional learning can moderate the effecton internal audit outsourcing on financialreporting reliability, audit effectiveness, andcorporate governance achievement. Therefore,qRQXqV^V^<<VWVOQX^RRQWXVP
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