in quranic view, man is a divine viceroy on earth. he is the only creature that enjoys divine characteristics such as those of 'creation' and 'creativity'. no exerted efforts of psychologists of modes of behaviour managed to distort the special status of 'man', though he is 'weak'. 'insidious', 'greedy', 'hasty', 'unbala...

The purpose of this study is exploring expectation gap among university students and auditors points of view about importance of fraud risk components. To get this purpose, university students' ideas and auditors about importance of each mentioned fraud risk components in Iranian auditing standard No. 24 under the title of "the auditor’s responsibilities relating to fraud in an audit of financi...