Fraud Risk Factors that Affect the Audit Program Plan: The Case of Kurdistan Region, Iraq
This paper aims to identify the most frequent fraud risk factors that affect the nature, timing, and extent of planned audit procedures. The perceptions of both international and local external auditors in the Kurdistan Region, Iraq, were investigated. In general, it was found that the respondents w...
| Main Author: | |
|---|---|
| Format: | Article |
| Language: | English |
| Published: |
University of Kurdistan Hewler
2020-12-01
|
| Series: | UKH Journal of Social Sciences |
| Subjects: | |
| Online Access: | https://journals.ukh.edu.krd/index.php/ukhjss/article/view/293 |