The Extent of Auditors’ Response to Assessed Risks of Material Misstatement Due to Fraud (Field Study)
published by Aِl-Baath University
in 2016
in
and research's language is
العربية
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Abstract in English
The study aimed to identify the extent of auditors’ response to
assessed risks of material misstatement due to fraud. To achieve the
study objective a questionnaire was developed that included the most
important audit procedures designed as responses to assessed risks of
material misstatement due to fraud which are classified according to
the International Auditing Standards into two main groups: overall
responses at financial statement level, and other ones at assertion level;
to identify the extent of auditors’ response to those risks within the
research community represented by accredited auditors at Syrian
Commission on Financial Markets and Securities (SCFMS).
References used
ALVIN, A. and RANDAL, E. and MARK, B. 2014- Auditing and assurance services: an integrated approach, Pearson Education, Inc., 15th Ed., USA, 842p
AICPA, American Institute of Certified Public Accountants. 2012- Performing Audit Procedures in Responses to Assessed Risks, Statement on Auditing Standards No. 122, New York, NY: USA
BLAY. A. D. and SNEATHEN, L. D. and KIZIRIAN, T. 2007- The Effect of Fraud and Going-Concern Risk on Auditors Assessments of the Risk of Material Misstatement and Resulting Audit Procedures, International Journal of Auditing, Vol.11, No.3, 149-163