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Providing a model for improving the evaluation of audit evidence fraud detection and prioritizing factors affecting it
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Mohamad Molazade   , Habibolah Nakhaei * , Mahmoud Lari dashtbayaz |
| Islamic Azad University, birjand, Iran |
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Abstract: (290 Views) |
Objective evaluation of evidence is essential for audit effectiveness and the proper exercise of professional skepticism. Therefore, the purpose of this study is to provide a model for evaluating fraud detection audit evidence and prioritizing indicators that are effective on it. In this research, by using the fuzzy Delphi research method and seeking opinions from professional experts, while identifying the evaluation criteria of audit evidence, a suitable model for Iran's economic environment should be designed by using confirmatory factor analysis. For this purpose, by studying the theoretical foundations, 70 indicators were calculated in four dimensions: a. individual factors with 20 indicators; b. organizational factors with 10 indicators; J. background factors with 10 indicators; d. intellectual tendencies with 30 indicators; It was classified. The results of the research indicate the acceptance of 62 indicators that provide a model for evaluating audit evidence. Also, the results of the ranking of dimensions show that individual factors are ranked first in importance from the point of view of experts, organizational factors are ranked second, contextual factors are ranked third, and intellectual tendencies are ranked fourth.
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| Keywords: Audit evidence, fraud detection, objective evaluation, intellectual inclinations |
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Full-Text [PDF 1014 kb]
(108 Downloads)
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Type of Study: Research |
Subject:
Auditing
Received: 2023/12/12 | Accepted: 2024/04/8 | Published: 2024/11/29
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