A Model for Assessment of the Risk of Fraud in an Audit of Financial Statements

Objective: Fraudulent financial reporting is a major concern of the audit profession. In this regard, auditors are responsible according to auditing standards. Given the importance of identification and assessment of the risk of fraud in an audit of financial statements and the importance of respons...

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Auteurs principaux: Ghasem Boluo, Farrokh Barzideh, Hamid Alahyari Abhari
Format: article
Langue:FA
Publié: Shahid Bahonar University of Kerman 2020
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Accès en ligne:https://doaj.org/article/49eeb7605da44182b504473b8e7c566d
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