The purpose of the study is to trace the development of risk-based audit approaches, in
order to understand the complexities and difficulties of these approaches, as well as to …

This paper studies whether the audit profession understands and follows the internal control
framework developed in the COSO Report about the assessment of control risks. That is to …

Abstract [eng] The recent changes of the global scale caused by the development of
business and an excessive use of subjective decisions and estimates when drawing up …

Abstract [eng] The purpose of this article is investigate factors the inherent risk and to create
a methodic for quantifying the inherent audit risk. The article analyzes the inherent risk of …

Abstract [eng] Recent collapses of audited companies have shown that audit quality issue is
relevant and should be further developed. The main determinant of audit quality-this is audit …

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 …

Este trabajo pretende analizar si la profesión de auditoría comprende y sigue el marco
conceptual del control interno desarrollado por el Informe COSO en la evaluación de los …

ABSTRACT A descriptive approach was adopted on the level of perceptions on audit risk of
the respondent auditors of different publicly listed corporations in the Philippines. Primary …

ملخص: هدفت هذه الدراسة إلى بيان أثر العوامل المؤثرة على المنشأة والقياس المرجعى للأداء فى تقييم
مخاطر المنشأة. وفى سبيل تحقيق ذلک قامت الباحثة بعرض وتحليل کافة العوامل المؤثرة على …‎

Prior studies have hypothesized that the frequency offraud increases during times of
economic growth and is discovered during economic decline. The purpose of this study is to …