Auditor Characteristics and Financial Reporting Fraud Risk
Fraud risk assessment is an integral part of audit process, which is reviewed continuously until the end of the audit process because auditors are responsible for the type, manner, and extent of procedures used in the audit process to hedge fraud risk. Therefore, their own characteristics can influe...
| Main Authors: | , , |
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| Format: | Article |
| Language: | fas |
| Published: |
Alzahra University
2022-07-01
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| Series: | پژوهشهای تجربی حسابداری |
| Subjects: | |
| Online Access: | https://jera.alzahra.ac.ir/article_6308_d8cf29a39f13e3203ba2857c2ffa883a.pdf |