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

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 auditi...

Descripción completa

Guardado en:

Detalles Bibliográficos
Autores principales:	Seyyed Mahmoud Mousavi Shiri, Mahdi Salehi, Aliraza Hosseini, Hamid Soleymani
Formato:	article
Lenguaje:	FA
Publicado:	Shahid Bahonar University of Kerman 2015
Materias:	control risk inherent risk auditing based on risk auditing risk model Accounting. Bookkeeping HF5601-5689
Acceso en línea:	https://doaj.org/article/199b4ec89a094b048cc87a066e0f9965
Etiquetas:	Agregar Etiqueta Sin Etiquetas, Sea el primero en etiquetar este registro!

id	oai:doaj.org-article:199b4ec89a094b048cc87a066e0f9965
record_format	dspace
spelling	oai:doaj.org-article:199b4ec89a094b048cc87a066e0f99652021-11-04T19:47:29ZRelationship between Inherent Risk and Control Risk in Iran’s Auditing Professional2008-89142476-292X10.22103/jak.2015.886https://doaj.org/article/199b4ec89a094b048cc87a066e0f99652015-03-01T00:00:00Zhttps://jak.uk.ac.ir/article_886_fc56de2b0079c8788d983a2324855c26.pdfhttps://doaj.org/toc/2008-8914https://doaj.org/toc/2476-292XAuditing 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 riskSeyyed Mahmoud Mousavi ShiriMahdi SalehiAliraza HosseiniHamid SoleymaniShahid Bahonar University of Kermanarticlecontrol riskinherent riskauditing based on riskauditing risk modelAccounting. BookkeepingHF5601-5689FAمجله دانش حسابداری, Vol 5, Iss 19, Pp 95-120 (2015)
institution	DOAJ
collection	DOAJ
language	FA
topic	control risk inherent risk auditing based on risk auditing risk model Accounting. Bookkeeping HF5601-5689
spellingShingle	control risk inherent risk auditing based on risk auditing risk model Accounting. Bookkeeping HF5601-5689 Seyyed Mahmoud Mousavi Shiri Mahdi Salehi Aliraza Hosseini Hamid Soleymani Relationship between Inherent Risk and Control Risk in Iran’s Auditing Professional
description	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
format	article
author	Seyyed Mahmoud Mousavi Shiri Mahdi Salehi Aliraza Hosseini Hamid Soleymani
author_facet	Seyyed Mahmoud Mousavi Shiri Mahdi Salehi Aliraza Hosseini Hamid Soleymani
author_sort	Seyyed Mahmoud Mousavi Shiri
title	Relationship between Inherent Risk and Control Risk in Iran’s Auditing Professional
title_short	Relationship between Inherent Risk and Control Risk in Iran’s Auditing Professional
title_full	Relationship between Inherent Risk and Control Risk in Iran’s Auditing Professional
title_fullStr	Relationship between Inherent Risk and Control Risk in Iran’s Auditing Professional
title_full_unstemmed	Relationship between Inherent Risk and Control Risk in Iran’s Auditing Professional
title_sort	relationship between inherent risk and control risk in iran’s auditing professional
publisher	Shahid Bahonar University of Kerman
publishDate	2015
url	https://doaj.org/article/199b4ec89a094b048cc87a066e0f9965
work_keys_str_mv	AT seyyedmahmoudmousavishiri relationshipbetweeninherentriskandcontrolriskiniransauditingprofessional AT mahdisalehi relationshipbetweeninherentriskandcontrolriskiniransauditingprofessional AT alirazahosseini relationshipbetweeninherentriskandcontrolriskiniransauditingprofessional AT hamidsoleymani relationshipbetweeninherentriskandcontrolriskiniransauditingprofessional
_version_	1718444575598575616

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

Ejemplares similares