THE AUDITOR’S PERCEPTION FROM THE AUDITING RISKS' ASSESSMENT IN IRANIAN AUDITING ENVIRONMENT IN PRIVATE AND PUBLIC SECTIONS

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HAJIHA ZOHREH

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Journal: The Financial Accounting and Auditing Researches Year:2010 | Volume:2 | Issue:7 Page(s): 171-201

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Title

THE AUDITOR’S PERCEPTION FROM THE AUDITING RISKS' ASSESSMENT IN IRANIAN AUDITING ENVIRONMENT IN PRIVATE AND PUBLIC SECTIONS

Author(s)

HAJIHA ZOHREH | Issue Writer Certificate

Keywords

DETECTION RISKQ3

INHERENT RISKQ3

CONTROL RISKQ3

AUDIT RISKQ2

Abstract

In response to worldwide large business failures, Risk Based Audit (RBA) has been dominant approach in recent years to fight with frauds. The assessment of DETECTION RISK is central pint of the RBA and affects directly effectiveness and efficiency of resources distribution in auditing, auditing quality and selection of strategies. Iranian auditing environment is influenced by the perception of two groups of independent auditors that is auditors employed in Audit Organization and employed in audit firms. The perception of risks by auditors could affect the risk assessment directly and as a result could influence on different procedures and strategies and finally different resource distributions, by the different groups of auditors. Hence in this research the difference between auditors' perception in two governmental and private sectors has been investigated.The statistical population is consists of independent auditors who are members of IACPA. The sample was selected by randomly sampling which includes 64 auditors. The results indicate that there is significant difference in auditors' perception of affecting elements on control and DETECTION RISKs in the two sectors, while there is no significant difference in auditors' perception of affecting elements on audit and INHERENT RISKs. Research literature indicates that affecting elements on INHERENT RISK comes from external factors and are not related to auditor’s perception. However, DETECTION RISK is also related to individual and internal characteristics of auditors. The research results present also that. The most affecting factors are influenced by auditors themselves. The research results could help progress the objectives of RBA in Iran by clarifying the differences in viewpoints in Iranian auditing environment.

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APA: Copy

HAJIHA, ZOHREH. (2010). THE AUDITOR’S PERCEPTION FROM THE AUDITING RISKS' ASSESSMENT IN IRANIAN AUDITING ENVIRONMENT IN PRIVATE AND PUBLIC SECTIONS. THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES, 2(7), 171-201. SID. https://sid.ir/paper/197950/en

Vancouver: Copy

HAJIHA ZOHREH. THE AUDITOR’S PERCEPTION FROM THE AUDITING RISKS' ASSESSMENT IN IRANIAN AUDITING ENVIRONMENT IN PRIVATE AND PUBLIC SECTIONS. THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES[Internet]. 2010;2(7):171-201. Available from: https://sid.ir/paper/197950/en

IEEE: Copy

ZOHREH HAJIHA, “THE AUDITOR’S PERCEPTION FROM THE AUDITING RISKS' ASSESSMENT IN IRANIAN AUDITING ENVIRONMENT IN PRIVATE AND PUBLIC SECTIONS,” THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES, vol. 2, no. 7, pp. 171–201, 2010, [Online]. Available: https://sid.ir/paper/197950/en

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