An analysis of external and internal auditors’ use of ISA 240 red flags: The impact of auditors’ estimation of fraud pervasiveness

An analysis of external and internal auditors’ use of ISA 240 red flags: The impact of auditors’ estimation of fraud pervasiveness

The purpose of this study is to investigate how external and internal auditors, respectively, assess the importance of and indicate the use of fraud risk factors (red flags) in their efforts to detect fraudulent financial statements and misappropriation of assets. Further, this study attempts to exp...

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Bibliographic Details
Main Authors: Ahmed Abdullah Saad Al-Dhubaibi, Hussein Hussein Hamood Sharaf-Addin
Format: Article
Language:English
Published: Taylor & Francis Group 2022-12-01
Series:Cogent Business & Management
Subjects:
fraud
fraud risk factors
fraud pervasiveness
external auditors
internal auditors
risk assessment
Online Access:https://www.tandfonline.com/doi/10.1080/23311975.2022.2118209

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