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Analyzing the Attitude of Iranian Auditing Experts toward the Business Risk Audit Efficiency for Stakeholders

In evaluating a business based on the business risk audit (BRA) approach, auditors should define and perceive strategic management control techniques and operating processes. They should also select risk control processes in vital operating processes to estimate the type and magnitude of residual bu...

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Hlavní autoři: Shoeyb Rostami OstadKelayeh, Mohammad Ali Aghaei, Kumars Biglar
Médium: Artigo
Jazyk:Inglês
Vydáno: Ferdowsi University of Mashhad 2022-12-01
Edice:Iranian Journal of Accounting, Auditing & Finance
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On-line přístup:https://ijaaf.um.ac.ir/article_42129_616ccbdcef1128d227150090d46c747f.pdf
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