As mentioned earlier in this paper,

As mentioned earlier in this paper, the objectives of the study are twofold. The first objective investigates the perceptions of a sample of external auditors as to the importance given by them to a number of factors which may influence their reliance on internal auditor during their external audit. This is done through a questionnaire distributed to a sample of external auditors (discussed shortly). The second objective examines the relationship between the degree of external auditor’s reliance on internal auditors and audit fees. This is done by conducting a cross-sectional multiple regression analysis. The following sections discuss the methodology employed by the study to achieve these objectives.
The questionnaire

ผลลัพธ์ (อังกฤษ) 2:

As mentioned earlier in this paper, the objectives of the study are twofold. The first objective investigates the perceptions of a sample of external auditors as to the importance given by them to a number of factors which may influence their reliance on internal auditor during their external audit. This is done through a questionnaire distributed to a sample of external auditors (discussed shortly). The second objective examines the relationship between the degree of external auditor's reliance on internal auditors and audit fees. This is done by conducting a cross-sectional multiple regression analysis. Discuss the methodology employed by the following Sections the Study to Achieve these objectives.
The questionnaire.