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Investigating the Importance of Fraud Dimensions and Fraud Risk Factors in Modifying the Audit Program Using the Fraud Pentagon Model

The design of the audit program so that it can be used to adequately respond the fraud risk is one of the most important activities that auditors do in their investigations. Paying attention to the most important dimensions and risk factors of fraud can help auditors in this process. In this regard,...

Ausführliche Beschreibung

Gespeichert in:
Bibliografische Detailangaben
Hauptverfasser: Masoud Taheri, naser izadinia, Rozita Moayedfar
Format: Artigo
Sprache:Persa
Veröffentlicht: Allameh Tabataba'i University Press 2018-09-01
Schriftenreihe:مطالعات تجربی حسابداری مالی
Schlagworte:
Online-Zugang:https://qjma.atu.ac.ir/article_9826_5e08ecef43823419ae8d6215c232d560.pdf
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