Examining the Effect of Auditor's Professional Skepticism on Fraud Risk Assessment, Considering Moderator Effect of Communication Skill and Social Undermining
Objective: The purpose of this study is to examine the effect of auditor's professional skepticism, PS, on the assessment of fraud risk, considering the moderator effect of communication skills and social undermining among 445 auditors working in public and private audit institutions in Tehran...
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| Auteurs principaux: | , , |
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| Format: | article |
| Langue: | FA |
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Shahid Bahonar University of Kerman
2020
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| Accès en ligne: | https://doaj.org/article/be06b60b16f84ccc980b42c5057eea9f |
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