AN INVESTIGATION ON THE RELATIONSHIP BETWEEN INHERENT AND CONTROL RISKS IN RISK BASED AUDIT APPROACH

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HAJIHA Z.

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Journal: FINANCIAL ACCOUNTING Year:2010 | Volume:2 | Issue:6 Page(s): 95-120

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Information Journal Paper

Title

AN INVESTIGATION ON THE RELATIONSHIP BETWEEN INHERENT AND CONTROL RISKS IN RISK BASED AUDIT APPROACH

Author(s)

HAJIHA Z. | Issue Writer Certificate

Keywords

AUDIT BASED RISKQ2

AUDIT RISK MODELQ2

INHERENT RISKQ2

CONTROL RISKQ2

Abstract

Risk Based Audit is the new generation of auditing and dominant approach to fight against fraud, in recent years. The first point toward Risk Based Audit (RBA) approach is clarifying the overall risk that auditor can accept when expressing audit opinion. The way of assessing of audit risk can affect audit planning, audit strategies as well as final results. Auditing standards require risk assessment based on AUDIT RISK MODEL (ARM) in each audit case. However, about the assessment of inherent and CONTROL RISKs, they present no approach to assess these risks separately or integrated.Therefore, this research investigates the relationship between the categories of inherent and CONTROL RISKs. The research sample are the members of Iranian Association of CPAs who selected randomly and via questionnaire the importance of each affecting factors on categories of inherent and CONTROL RISKs were investigated. The results indicate that there is no significant correlation between IR and CR, and the assessment separately is preferred to integrated assessment of IR and CR.

Cites

FACTORS AFFECTING THE INTERNAL CONTROL MATERIAL WEAKNESSES

References

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APA: Copy

HAJIHA, Z.. (2010). AN INVESTIGATION ON THE RELATIONSHIP BETWEEN INHERENT AND CONTROL RISKS IN RISK BASED AUDIT APPROACH. FINANCIAL ACCOUNTING, 2(6), 95-120. SID. https://sid.ir/paper/168177/en

Vancouver: Copy

HAJIHA Z.. AN INVESTIGATION ON THE RELATIONSHIP BETWEEN INHERENT AND CONTROL RISKS IN RISK BASED AUDIT APPROACH. FINANCIAL ACCOUNTING[Internet]. 2010;2(6):95-120. Available from: https://sid.ir/paper/168177/en

IEEE: Copy

Z. HAJIHA, “AN INVESTIGATION ON THE RELATIONSHIP BETWEEN INHERENT AND CONTROL RISKS IN RISK BASED AUDIT APPROACH,” FINANCIAL ACCOUNTING, vol. 2, no. 6, pp. 95–120, 2010, [Online]. Available: https://sid.ir/paper/168177/en

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