RELATIONSHIP BETWEEN INHERENT RISK AND CONTROL RISK IN IRAN’S AUDITING PROFESSIONAL

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MOUSAVI SHIRI MAHMOUD; SALEHI MAHDI; HOSSEINI ALIRAZA; SOLEYMANI HAMIDEH

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Journal: JOURNAL OF ACCOUNTING KNOWLEDGE Year:2015 | Volume:5 | Issue:19 Page(s): 95-120

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Title

RELATIONSHIP BETWEEN INHERENT RISK AND CONTROL RISK IN IRAN’S AUDITING PROFESSIONAL

Author(s)

MOUSAVI SHIRI MAHMOUD | SALEHI MAHDI | HOSSEINI ALIRAZA | SOLEYMANI HAMIDEH | Issue Writer Certificate

Keywords

CONTROL RISKQ2

INHERENT RISKQ2

AUDITING BASED ON RISKQ2

AUDITING RISK MODELQ2

Abstract

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 RISK and CONTROL RISK in the Iranian environment of professional auditing. After literature review of the specialized auditing sources and collecting experts’ ideas, 44 factors attributed to inherent and CONTROL RISKs, and then, a questionnaire designed and distributed among employed certified public accountants.The results reaveled that there is a significant relationship between CONTROL RISK and INHERENT RISK, and that integrated assessment of risks is preferred to separate assessments of each of CONTROL RISK and INHERENT RISK.

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APA: Copy

MOUSAVI SHIRI, MAHMOUD, SALEHI, MAHDI, HOSSEINI, ALIRAZA, & SOLEYMANI, HAMIDEH. (2015). RELATIONSHIP BETWEEN INHERENT RISK AND CONTROL RISK IN IRAN’S AUDITING PROFESSIONAL. JOURNAL OF ACCOUNTING KNOWLEDGE, 5(19), 95-120. SID. https://sid.ir/paper/163471/en

Vancouver: Copy

MOUSAVI SHIRI MAHMOUD, SALEHI MAHDI, HOSSEINI ALIRAZA, SOLEYMANI HAMIDEH. RELATIONSHIP BETWEEN INHERENT RISK AND CONTROL RISK IN IRAN’S AUDITING PROFESSIONAL. JOURNAL OF ACCOUNTING KNOWLEDGE[Internet]. 2015;5(19):95-120. Available from: https://sid.ir/paper/163471/en

IEEE: Copy

MAHMOUD MOUSAVI SHIRI, MAHDI SALEHI, ALIRAZA HOSSEINI, and HAMIDEH SOLEYMANI, “RELATIONSHIP BETWEEN INHERENT RISK AND CONTROL RISK IN IRAN’S AUDITING PROFESSIONAL,” JOURNAL OF ACCOUNTING KNOWLEDGE, vol. 5, no. 19, pp. 95–120, 2015, [Online]. Available: https://sid.ir/paper/163471/en

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