The purpose of this paper is to investigate independent auditors’ attitudes toward factors that affect auditing risk. The population of this study was CPA members that consisted of 4 groups of CPA audit firm partners, CPA audit organization staff, CPA audit firm staff and CPA individual practitioners.
In order to ranking factors that affect auditing risk, by archival studies and interviews with some independent auditors, 56 factors were identified and ranked via TOPSIS technique for inherent risk, control risk and detection risk indexes. Data was analyzed with Excel, SPSS and Kruskal Wallis test.
Ranking of affecting factors on auditing risk was determined for each 4 groups of the CPA members. Also, results showed that there is no significant differences between independent members about inherent risk at the level of account remained, inherent risk at the level of financial statements, control risk, detection risk due to analytical methods and detection risk due to the test detail.
Namazi, N., & Mahdavi, G. H. (2017). Ranking and Investigating Independent Auditors’ Attitudes towards Factors Affecting Auditing Risk. Applied Research in Financial Reporting, 5(2), 63-92.
MLA
Navidreza Namazi; Gholam Hosein Mahdavi. "Ranking and Investigating Independent Auditors’ Attitudes towards Factors Affecting Auditing Risk". Applied Research in Financial Reporting, 5, 2, 2017, 63-92.
HARVARD
Namazi, N., Mahdavi, G. H. (2017). 'Ranking and Investigating Independent Auditors’ Attitudes towards Factors Affecting Auditing Risk', Applied Research in Financial Reporting, 5(2), pp. 63-92.
VANCOUVER
Namazi, N., Mahdavi, G. H. Ranking and Investigating Independent Auditors’ Attitudes towards Factors Affecting Auditing Risk. Applied Research in Financial Reporting, 2017; 5(2): 63-92.
