Effects of Fraud-Triangle Decomposition on Sensitivity and Quality of Auditor’s Fraud Risk Assessment Based on Iranian Auditing Standard Number # 240
Objective: Sas no. 99 in the U.S.A and Sas no. 240 in Iran by the requirement to decompose the misstatement risk to intentional and involuntary risks intended to increase the auditor’s ability to detect the fraud. But one of the biases that auditors always face in the fraud detection process is a la...
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| Auteurs principaux: | , |
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| Format: | article |
| Langue: | FA |
| Publié: |
Shahid Bahonar University of Kerman
2020
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| Accès en ligne: | https://doaj.org/article/8324e7f850b347d4bddb4c2c109e9b47 |
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