cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Nevi Danila
Contact Email
nevida@staff.stie-mce.ac.id
Phone
-
Journal Mail Official
nevida@staff.stie-mce.ac.id
Editorial Address
-
Location
Kota malang,
Jawa timur
INDONESIA
JABM JOURNAL of ACCOUNTING - BUSINESS & MANAGEMENT
Published by STIE Malangkucecwara
ISSN : 0216423X     EISSN : 26222167     DOI : -
Core Subject : Economy, Science, Education,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Other
Journal of Accounting, Business and Management (JABM) provides a scientific discourse about accounting, business, and management both practically and conceptually. The published articles at this journal cover various topics from the result of particular conceptual analysis and critical evaluation to empirical research. The journal is also interested in contributions from social, organization, and philosophical aspects of accounting, business and management studies. JABM goal is to advance and promote innovative thinking in accounting, business and management related discipline. The journal spreads recent research works and activities from academician and practitioners so that networks and new links can be established among thinkers as well as creative thinking and application-oriented issues can be enhanced. A copy of JABM style guidelines can be found inside the rear cover of the journal. The Journal of Accounting, Business and Management (JABM) is published twice a year that is in April and October
Arjuna Subject : -
Articles 1 Documents
 1 
Search results for , issue " Vol 17 No 2 (2010): October" : 1 Documents clear
Auditing Risks: An Integrated or Separate Assessment (Evidence from Iran) Nikoomaram, Hashem; Roodposhti, Fraydoon Rahnama; Hajiha, Zohreh
JABM JOURNAL of ACCOUNTING - BUSINESS & MANAGEMENT Vol 17 No 2 (2010): October
Publisher : JABM

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study examines the relationship between inherent risk and control risk, by referring to Risk Based Audit (RBA). We divided these risks to sub categories and allocated the affecting factors on risks to each sub category based on prior literature and then examined the relationships between any sub categories of these risks. We also examined whether Iranian independent auditors prefer to asses these risks as two separate risks, as Audit Risk Model proposed, or to assess them as an integrated risk as Risk of Material Misstatement. The first point toward Risk Based Audit approach is to clarify the overall risk that auditor can accept when presenting audit opinion. However, prior studies indicate that there is a strong correlation between inherent and control risks, professional standards require no single method to assess these risks. The statistical sample of the research consists of 64 senior auditors. We presented 48 affecting critical factors in two categories in inherent risk and four categories in control risk to auditors and measured the significance degree of each affecting factor on inherent and control risks via questionnaire. The results of descriptive statistics and Pearson correlation indicate that there are no significant relationships between inherent and control risks totally, although some correlations were observed between some sub categories. Additionally, the assessment of risks separately is preferred to an integrated assessment. Hence, our results suggest that separate assessment of inherent and control risks seems to be more relevant and informative, as independent auditors prefer to act in practice.

Page 1 of 1 | Total Record : 1

 1 

Filter by Year

2010 2010


Reset
Filter By Issues
All Issue Vol 32 No 2 (2025): October Vol 32 No 1 (2025): April Vol 32 No 1 (2024): Special Issue Vol 31 No 2 (2024): October Vol 31 No 1 (2024): April Vol 30 No 2 (2023): October Vol 30 No 1 (2023): April Vol 29 No 2 (2022): October Vol 29 No 1 (2022): April Vol 28 No 2 (2021): October Vol 28 No 1 (2021): April Vol 27 No 2 (2020): October Vol 27 No 1 (2020): April Vol 26 No 01 (2019): April Vol 26 No 01 (2019): April Vol 26 No 2 (2019): October Vol 25 No 2 (2018): October Vol 25 No 2 (2018): October Vol 25 No 1 (2018): April Vol 1 No 25 (2018): April Vol 24 No 2 (2017): October Vol 24 No 2 (2017): October Vol 24 No 1 (2017): April Vol 23 No 2 (2016): Oktober Vol 23 No 1 (2016): April Vol 23 No 1 (2016): April Vol 22 No 2 (2015): Oktober Vol 22 No 2 (2015): Oktober Vol 22 No 1 (2015): April Vol 22 No 1 (2015): April Vol 21 No 2 (2014): October Vol 21 No 2 (2014): October Vol 21 No 1 (2014): April Vol 21 No 1 (2014): April Vol 20 No 2 (2013): October Vol 20 No 2 (2013): October Vol 20 No 1 (2013): April Vol 20 No 1 (2013): April Vol 19 No 2 (2012): October Vol 19 No 2 (2012): October Vol 19 No 1 (2012): April Vol 19 No 1 (2012): April Vol 18 No 2 (2011): October Vol 18 No 2 (2011): October Vol 18 No 1 (2011): April Vol 18 No 1 (2011): April Vol 17 No 2 (2010): October Vol 17 No 2 (2010): October Vol 17 No 1 (2010): April Vol 17 No 1 (2010): April Vol 16 No 2 (2009): October Vol 16 No 2 (2009): October Vol 16 No 1 (2009): April Vol 16 No 1 (2009): April Vol 15 No 2 (2008): October Vol 15 No 2 (2008): October Vol 15 No 1 (2008): April Vol 15 No 1 (2008): April Vol 14 No 1 (2007): October Vol 14 No 1 (2007): October Vol 13 No 1 (2006): October Vol 13 No 1 (2006): October Vol 12 No 2 (2005): October Vol 12 No 2 (2005): October Vol 12 No 1 (2005): January More Issue