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.

Considering the importance of non-audit services made direct observation of audit quality, finding an effective way to control audit quality is essential. The characteristics of the entity, including through its impact on agency costs can describe risk factors, fees have an impact on the volume and complexity of the entity's operations. The purpose of this study was to investigate the effect of different aspects of the company's risk based audit fees. The population of this research Companies listed on Tehran Stock Exchange has shaped and includes 85 companies operating in various industries. In order to analyze data from multiple regression models were used in this study. The findings were made using the linear regression model shows that a relatively strong relationship between financial risk and operational risk and audit fees are statistically significant. There is also evidence of a significant relationship between business risk and audit fees was not found.

The purpose of this study is ranking the factors affecting auditing risk with the TOPSIS technique. The population of this study was members of Iranian Association of Certified Public Accountants. These members are included in 4 groups. CPAs that are partner of auditing firms, CPAs that work in Audit Organization of Iran, CPAs that work as the member of audit firms and CPAs that work individually.For ranking factors affecting auditing risk, by conducting archive study and interview with 22 CPAs as a pilot study, 56 factors were identified for inherent risk, control risk and detective risk. These factors were presented in the first questionnaire with five- option Likert spectrum. Factors that their averages were higher than the average of the index were selected as the internal factors for the second questionnaire. The number of factors that selected from the first questionnaire was 30 and were presented in paired comparisons situation. Then, second questionnaire was distributed among 4 groups of the Iranian Association of Certified Public Accountants. Consequently, the data from the second questionnaire was analyzed with the TOPSIS technique, and effective factors on auditing risk, were ranked from every 4 groups of the CPAs and for every risk index.The result of this study showed that from viewpoint of the 4 groups of Iranian Association of Certified Public Accountants, factor of “entry and asset adequate protection” with the relative proximity of 0.970 is the most potent factor for decreasing the auditing risk. Also, factors of “accounting systems effectiveness” and “the internal audit unit function” with the relative proximity 0.965 and 0.963 respectively are in the second and third position. These findings indicate that the Audit Organization of Iran must pay attention to risk factors identified by this study and promulgate the special standards relating to audit risk. In addition, auditors, financial managers, internal auditors and Tehran Stock Exchange Market of Iran must encompass the identified risk factors of this study in their professional decision makings.

One of the essential levels of the audit is the fraud risk assessment. In addition, a crucial subject of the audit is investigating the effect of individual moods in auditors’,critical thinking and its effect on fraud risk assessment. On the other hand, the most important thoughts of a person consist of individual moods effectiveness in a business entity, perform the tasks of each person in time, and achieving its goals. Fraud risk assessment is that the auditor must ensure that the financial statements have no distortion caused by mistake or fraud. In the present study, the statistical population consists of 226 auditors in 2019 which are selected with random sampling. This research approach is descriptive-survey and used standard questionnaires. Data and hypotheses tests of the structural equation modeling were analyzed by LISREL software. The present study resulted that individual moods effectiveness has a significant impact on audit critical thinking with error in fraud risk assessment. Furthermore, negative moods have a significant impact on critical thinking. Positive and negative moods no significant impact and auditor critical thinking have a significant impact on audit judgment in fraud risk assessment

Nowadays world of business is faced with different challenges and it is affected by variety of matters such as: every day changes in technology, globalization, competitive markets and continuous changes in customer’s needs. Auditing is no exempt to this fact and in order to survive; it should comply with some survival attributes including: quality, cost and delivery time (operating effectiveness). Establishing a balance between survival attributes and creating a synergy among different angles of triangle of life is possible by true application of modern and different managerial thoughts in business (Roudposhti, 2009).In this paper, we examine the role of those strategic analysis tools typical in strategic management (i. e. PEST model, SWOT model and Porter, s five forces model) and their application in business risk analysis for the ultimate goal of increasing the quality of audit procedures, and financial reporting. Research findings indicate that good application of presented strategic analysis tools and models by auditors will result in escalated precision of risk assessment, and also effective audit procedures used to increase the quality of financial auditing.

The most important role of auditors for capital market activists and investors is assuring on information that presented by managers. The audited financial statements by high quality audit firms are more reliable and reflects the true value of the company, experimental results of various investigations show that big audit companies present high quality audit services and more financial assurance about the financial statements to the investor. The purpose of this research is surveying effects of factors related to efficiency of audit firms such as amount of revenue, employees, and hours spent by the Iranian audit firms on implementation of risked based auditing. This research study the relationship between the revenue, number of employees, number of audit firm’ s projects and hours spent by the audit firms by implementing the risk-based auditing in active audit firms that are members of AICPA between the 2014 and 2016 The needed information extracted from Iranian association of certified public accountant. Independent variables of this investigation included revenue, number of employees, number of audit firm’ s projects and hours spent and dependent variable was implementation of risk-based auditing that mark of part 4 in quality control checklist of Iranian association of certified public accountants (IACPA) is consider as criteria of implementing the risk-based auditing. In accordance with mentioned independent variables 4 research hypothesis were determined and tested through multivariate regression. The results show that there is a meaningful and positive relationship between the independent and dependent variables of this research, which means that by increasing revenue, number of employees, number of audit firm’ s projects and time spent on auditing, We can expect that implementation of the audit to be more desirable which will be more effective on managing of audit projects implementation, and consequently because of focusing on high-risk areas the audit report will have sufficient effectiveness.

In this study, we investigate the problems and obstacles of implementing the risk-based auditing in Iran. We set four hypotheses and used questionnaire containing 45 questions to collect the required data. The questionnaires were distributed between Iranian certified public accountants who were partners or directors of audit firms and audit organizations member of Iranian certified public accountant institute. To determine the validity of the research questionnaire limited number of questionnaires distributed between small sample of respondents and their views taken into account. The Cronbach’ s alpha test is used to measure reliability of the questionnaire. The results of this study indicated that, lack of the theoretical foundations and regulations of risk-based auditing in Iran, structure and function of auditors and audit firms and factors related to the clients are the obstacles and limitations on implementation of risk-based auditing in Iran Then the most important factors prioritized using fuzzy hierarchy analysis. For this reason, a questionnaire was developed with 16 factors from approved hypotheses. Results revealed that related factors with the auditors and unfamiliarity of auditors with IT and lack of educational resources were the most important obstacles and limitations on implementation of the risk-based auditing in Iran.

The main objective of this dissertation is the introduction of a risk-based model for operational auditing and testing its application in solving problems such as amount of fee, verification time allocation and planning of an operational audit engagement. The Government Audit Organization standards on risk concept, evidence and materiality are applied in the introduced model. The riskbased model, as a tool of planning, assists the auditors in proceeding to an acceptable assurance level.The introduced model is applied in seven audit engagement and collected data from those engagement are compared with 10 audit engagement performed by Audit Organization during 2001 to 2007 and effectivness, efficiency and economy of the model is measured. Effectiveness is defined as the accomplished results, efficiency is defined as the way that results are accomplished and economy is defined as the reduction of cost of the engagements.This research is qualitative, application oriented and based on constructivism philosophy. The approach of the research is deduction- induction and the strategy of the study is action research. Time horizon of research is longitudal. In order to test the hypothesis, essential data is collected by likert questionnaire and verification evidence of audits files. In this research SPSS NO.13 and Mann-Whitney and Wilcoxon non-parametric tests are used.The results of the study confirms following the hypothesis of the dissertation as follows: Using risk – based model increase the acceptable level of assurance, acceptable level of materiality and facilitates the preparation of the budget on the basis of the standards of operational auditing process.Using the risk- based model increases the efficiency index of "number of deficiencies / number of teams member" and "number of offers / number of teams member" in operational auditing process.Using the risk- based model decreases the economy index of " actual hours / budgeted hours " in operational auditing process.