Relationship between Inherent Risk and Control Risk in Iran’s Auditing Professional

Autor:	Seyyed Mahmoud Mousavi Shiri, Mahdi Salehi, Aliraza Hosseini, Hamid Soleymani
Jazyk:	perština
Rok vydání:	2015
Předmět:	control risk inherent risk auditing based on risk auditing risk model Accounting. Bookkeeping HF5601-5689
Zdroj:	مجله دانش حسابداری, Vol 5, Iss 19, Pp 95-120 (2015)
Druh dokumentu:	article
ISSN:	2008-8914 2476-292X
DOI:	10.22103/jak.2015.886
Popis:	Auditing standards have required assessment of risk in each auditing project by audit risk model. The aim of this study is to examine auditors’ assessment methods for inherent risk and control risk in the Iranian environment of professional auditing. After literature review of the specialized auditing sources and collecting experts’ ideas, 44 factors attributed to inherent and control risks, and then, a questionnaire designed and distributed among employed certified public accountants. The results reaveled that there is a significant relationship between control risk and inherent risk, and that integrated assessment of risks is preferred to separate assessments of each of control risk and inherent risk
Databáze:	Directory of Open Access Journals
Externí odkaz:	https://doaj.org/article/199b4ec89a094b048cc87a066e0f9965 Zobrazit plný text záznamu View record in DOAJ