A Model for Assessment of the Risk of Fraud in an Audit of Financial Statements
Objective: Fraudulent financial reporting is a major concern of the audit profession. In this regard, auditors are responsible according to auditing standards. Given the importance of identification and assessment of the risk of fraud in an audit of financial statements and the importance of respons...
| Main Authors: | , , |
|---|---|
| Format: | Article |
| Language: | fas |
| Published: |
Shahid Bahonar University of Kerman
2020-12-01
|
| Series: | مجله دانش حسابداری |
| Subjects: | |
| Online Access: | https://jak.uk.ac.ir/article_2755_6e9e4f5f7538804891f20e275ce08cb7.pdf |