Based on the Big Data Audit Risk Model Audit Process Research

A Knowledge-Based Model of Audit Risk

Presenting a Risk-Based Tax Audit Model for Small and Medium Enterprises (SMEs) in Iran

Abstract Today, small businesses play a role in the economic growth of the country, and given the remarkable capacity of their businesses and their contributions to payroll taxes, metrics and increases. Risk in these firms will have a significant impact on tax revenues, so estimating and analyzing the risk associated with economic agents is one of the pressing needs of the tax system in the co...

The Development of Audit Detection Risk Assessment System: Using the Fuzzy Theory and Audit Risk Model

The result of audit designation is significantly influenced by the audit evidence collected when planning the audit and the degree of detection risk is further depends on the amount of audit evidence. Therefore, when the assessment factors of detection risk are more objective and correct, audit costs and the risk of audit failure can be reduced. Thus, the aim of this paper is to design an audit...

Knowledge Audit Model for Requirement Elicitation Process

Knowledge plays an important role to the success of any organization. Software development organizations are highly knowledge-intensive organizations especially in their requir ement elicitation process (REP). There are several problems regarding communicating and u sing the knowledge in R EP such as misunderstanding, being out of scope , conflicting information and changes of requirements. All...

The Audit Risk Model under the Risk of Fraud

In this article, we derive an audit risk formula for a simple situation. This formula closely resembles the SAS 47 model when we assume that no material misstatement due to fraud exists. A simple case illustrates how the risk of material misstatement due to management fraud impacts audit risk and how performing special audit procedures to detect such irregularities can decrease overall audit ri...