THE INVESTIGATION OF AUDITORS' PREFERENCES FROM AFFECTING FACTORS ON INHERENT RISK IN THE ACCOUNT REMAINING SUM LEVEL AND FINANCIAL STATEMENTS LEVEL

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HAJIHA ZOHREH

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Journal: The Financial Accounting and Auditing Researches Year:2013 | Volume:4 | Issue:16 Page(s): 19-43

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Title

THE INVESTIGATION OF AUDITORS' PREFERENCES FROM AFFECTING FACTORS ON INHERENT RISK IN THE ACCOUNT REMAINING SUM LEVEL AND FINANCIAL STATEMENTS LEVEL

Author(s)

HAJIHA ZOHREH | Issue Writer Certificate

Keywords

AUDIT RISK MODELQ2

INHERENT RISKQ3

FINANCIAL STATEMENT LEVELQ2

ACCOUNT REMAINING SUM LEVEL AND FINANCIAL STATEMENTS LEVELQ2

Abstract

Precise INHERENT RISK assessment is one of important steps for audit risk assessment level by independent auditors that causes to increasing detection risk in an audit and presenting correct audit opinion in risk based audit. The audit risk assessment can affect audit planning, audit strategies as well as final results. Auditing standards propose INHERENT RISK assessment into two levels of overall financial statements and detailed way of account balances. However, the basic question is when assessing INHERENT RISK, to auditors these two levels are independent or not? Since this relation influences directly on INHERENT RISK assessment of auditee by auditors and finally it will affects detection risk assessment.In order to this, this research investigates the relationship of two levels of INHERENT RISK. The statistical sample of the research consists of auditors of Iranian Association of Certified Public Accountants (IACPA) who were selected randomly and by questionnaire instrument researcher measured the significance of each affecting factor on the levels of INHERENT RISK.Research results indicate that there is positive correlation between elements affecting on inherent levels. However, this correlation is rather weak, there is significant difference between affecting factors on these two levels of INHERENT RISK from auditors' view point. In the mean time, in Iranian professional environment, auditors prefer account remaining sum level to financial statements level for assessing INHERENT RISK. The results can help independent auditors recognize affecting factors on INHERENT RISK in both levels and pay attention to the relationship between these factors in Iranian audit environment.

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APA: Copy

HAJIHA, ZOHREH. (2013). THE INVESTIGATION OF AUDITORS' PREFERENCES FROM AFFECTING FACTORS ON INHERENT RISK IN THE ACCOUNT REMAINING SUM LEVEL AND FINANCIAL STATEMENTS LEVEL. THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES, 4(16), 19-43. SID. https://sid.ir/paper/198166/en

Vancouver: Copy

HAJIHA ZOHREH. THE INVESTIGATION OF AUDITORS' PREFERENCES FROM AFFECTING FACTORS ON INHERENT RISK IN THE ACCOUNT REMAINING SUM LEVEL AND FINANCIAL STATEMENTS LEVEL. THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES[Internet]. 2013;4(16):19-43. Available from: https://sid.ir/paper/198166/en

IEEE: Copy

ZOHREH HAJIHA, “THE INVESTIGATION OF AUDITORS' PREFERENCES FROM AFFECTING FACTORS ON INHERENT RISK IN THE ACCOUNT REMAINING SUM LEVEL AND FINANCIAL STATEMENTS LEVEL,” THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES, vol. 4, no. 16, pp. 19–43, 2013, [Online]. Available: https://sid.ir/paper/198166/en

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