The purpose of the present research was to compare risk-based and traditional auditing and
their effect on the quality of audit reports. The sample consisted of 80 senior managers …

Fuzzy logic has created suitable mathematics for making decisions in uncertain
environments including professional judgments. One of the situations is to assess auditee …

Orientation: Auditors have to exercise complex, multi-dimensional evidence-planning
judgements. Research purpose: Drawing on social closure theory, the aim of this study is to …

The assessment of risks in an audit work could directly influence the costs, timing, and
strategies as well as audit quality. The purpose of this paper is to identify the critical affecting …

The complexity of control and auditing framework deployment, and the uncertainty
surrounding the risk assessment in the pre-auditing phase, require us to find an efficient …

Fraud is regarded as one of the most severe issues and difficulties in today's business world.
Though auditing is thought to be the check mechanism to prevent fraud, it is encountered …

This paper aims to identify the most frequent fraud risk factors that affect the nature, timing,
and extent of planned audit procedures. The perceptions of both international and local …

This study aimed to evaluate the effectiveness of process mining in mitigating risk factors
that auditors consider when assessing business processes. By investigating the relationship …

The purpose of this study was to identify barriers to implementing a risk-based auditing
system in Iran. Content analysis was performed using a qualitative method and the statistical …

Auditing plays an important role on having transparent financial statements especially in
general organizations such as municipality, etc. A good implementation of auditing system …