ASSESSING EXPERIENCE, EDUCATION, PROFESSIONAL SKEPTICISM AUDITORS IN DETECTING FRAUD
نویسندگان
چکیده
منابع مشابه
Investigating the relationship between temper and professional skepticism in auditors
Background & Aim: Audit professionals’ skepticism is one of the behavioral and personality traits that is effective in reducing agency costs, audit quality, and enhancing public confidence. On this basis, it is very important to know the factors contributing to enhancement or degradation of professional skepticism. The purpose of this study was to investigate the relationship between temperamen...
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The concept of professional skepticism in an inclusive concept is all auditing standards and auditing regulations often drafters around the world often lack the know doubt the main reason for the ineffectiveness of the audit. Despite this importance, as there is no precise and explicit definition of professional skepticism and research, theoretical coherence and integration of this issue have n...
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Auditors who have a high professional commitment are trying to carry out their duties correctly and take steps towards the success of the audit profession and refrain from carrying out activities that undermine the credibility of the profession and reduce the quality of the audit. The purpose of this study was to investigate the influence of the locus of control, experience and the degree of au...
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Abstract Proper use of professional skepticism leads to high quality in the decision making process and in the correct reporting and commenting in reporting. The main objective of this research was to determine and design the conceptual model and the important factors affecting the exercise of professional skepticism auditors.This study used a qualitative research approach is based on grounded...
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One of the problems that organizations are facing is employee desertion. The desertion of poor staff can lead to increase organizational productivity and it’s benefit for organization, while the desertion of effective staff has bad consequences for the organization. These staff imposes significant direct and indirect costs to the organization when leave it. These costs include finding, training...
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ژورنال
عنوان ژورنال: ACCRUALS (Accounting Research Journal of Sutaatmadja)
سال: 2020
ISSN: 2615-0409,2614-5286
DOI: 10.35310/accruals.v4i01.358