How to cite this paper
Hajiha, Z. (2012). Application of Delphi method for determining the affecting factors upon audit risk model.Management Science Letters , 2(1), 379-390.
Refrences
Aldhizer, G.R. (1994). An analysis of the effect of auditee-based, auditor-based, and audit risk factors on the discovery and reporting of compliance deficiencies and their association with single audit quality. Ph.D dissertation. Graduate Faculty of Texas Tech University.
American Institute of Certified Public Accountants (AICPA): SAS 47(1983). Audit Risk and Materiality in Conducting an Audit.
Arens, A .A., Elder, R. J., & Beaslsy, M. S. (2005). Auditing and Assurance Services: An Integrated Approach. 10th ed., Upper Saddle River, New Jersey: Prentice Hall.
Audit Organization: Iranian Audit Procedure Revision Committee (2000). Revised sections with an audit risk management approach. Tehran. Iran.
Austen, L.A., Eilifsen, A., & Messier, W.F. (2000). The relationship of risk assessments and information technology to detected misstatement. Available at http://ssrn.com
Beattie, V., Fearnley, S., & Brandt, R. (2002). Auditor independence and audit risk in the UK: a Reconceptualisation. Presented at the American Accounting Association Professionalism and Ethics Symposium. August.
Bedard, J., Mock, T., & Wright, A. (1999). Evidential Planning in Auditing: A Review of the Empirical Research. Journal of Accounting Literature, 18, 96-142.
Bedard, J.C., & Graham, L.E. (2002). The effects of decision aid orientation on risk factor identification and audit test planning. Auditing: A Journal of Practice and Theory, 21(2), 39-56.
Bell, T.B., Marrs, Solomon, I., & Thomas, H. (1997). Auditing organizations through a strategic-systems lens: The KPMG business measurement process’ Montvale. NJ: KPMG Peat Marwick. LLP.
Bell, T.B., Peecher, M.E., & Solomon, I. (2005). The 21st century public company audit: Conceptual elements of KPMG’s global audit methodology. KPMG. LLP.
Bell T.B., Peecher, M.E., & Solomon, I. (2002). The strategic-systems approach to auditing. In Cases in Strategic-systems Auditing & apos; in Bell TB, Solomon I (Eds) Montvale. NJ: KPMG LLP.
Bierstaker, J.L., & O & apos; Donnell, E. (2003). Strategic assessment during business-risk audits: The power of a holistic perspective. Auditing Mid-Year Conference. (January). Clearwater. FL.
Blay, A., Kizirian, T., & Dwight, S. (2008). Evidential effort and risk assessment in auditing. Journal of Business & Economics Research, 6, 39-59.
Chang, S.I., Tsai, C.F. & Shih, D. H. (2007).The development of audit detection risk assessment system: using the fuzzy theory and audit risk model. Experts System Application, 35(3), 1053-1067.
Chen, H.J., & Huang, Y.S. (2007). Culture and risk assessment: A comparison of Singapore and Taiwan. International Business and Economic Research Journal, 6(8), 51-73.
Colbert, J.L. (1996). International and US standards - audit risk and materiality. Managerial Auditing Journal, 11, 8, 31-35.
Colbert, J.L., & Alderman, C.W. (1995). A risk-driven approach to the internal audit. Managerial Auditing Journal, 10, 2, 38- 44.
Committee of Sponsoring Organizations of the Treadway Commission (COSO) (1996). Internal Control Issues in Derivatives Usage. AICPA.
Forsati, V.A. (2002).The study of disadvantages of System based Audit and its replacement by Risk Based Audit in Iran. Master unpublished Thesis. Tarbiat Modares University.
Fry, M., & Burr, G. (2001). Using the Delphi technique to design a self-reporting triage survey tool, Accident & Emergency Nursing, 9(4), 235-41.
Hajiha, Z. (2011). Fuzzy audit risk modeling algorithm. Management Science Letters, 1(3), 235-246.
Helliar, C., Lyon, B., Monroe, GS., Ng, J., & Woodliff, D.R. (1996). UK auditors’ perceptions of inherent risk. British Accounting Review, 28(1), 45-72.
Iranian Association of Certified Public Accountants (IACPA) (2007) .Auditing Standard Setting Committee’ Iranian Auditing Revised Standards. section 20,31-5 and 33.Tehran. Iran.
Landeta, J. (2006). Current validity of the Delphi method in social science. Technological Forecasting and Social Change, 73(5), 467-82.
Law, P. (2008). Auditors’ perceptions of reasonable assurance in audit work and the effectiveness of the audit risk model, Asian Review of Accounting. 16(2), 160-178.
Lemon, W.M., Tatum, K.W., & Turley, W.S. (2000). Developments in the Audit Methodologies of Large Accounting Firms. UK: ABG Professional Information.
Keramati, A. (1996). The effecting reasons on non employment of internal auditors by managers. Master unpublished Thesis. Major Subject: Accounting, Management and Accounting Department. Allame Tabatabaee University.
Khatiri, M. (2005).The interferes of the application of Audit Risk Based in the auditees which their auditors are the members of IACPA. Master unpublished Thesis. Science and Research Branch. Islamic Azad University.
Khodadad, A.M. (1994).The study of non application reasons of risk assessment in Iranian auditing. Master unpublished Thesis. Major Subject: Accounting. Management Department. The University of Tehran.
Krishnan, J., & Krishnan, J. (1997). Litigation risk and auditor resignations. Accounting Review, 72(4), 539-560.
Masini, E. (1993). Why Future Studies?. London: Grey Seal.
Messier, W.F. (2000). Auditing & Assurance Services: A Systematic Approach. 2nd Edition. NewYork: Irwin McGraw-Hill.
Nejat, M.(1999). The study of acceptable audit risk level in textile companies accepted in Tehran Stock Exchange. Master unpublished Thesis. Science and Research Branch. Islamic Azad University.
Nikkhah Azad, A., & Norouzi, S.(2000). The study of the of independent auditors’ trust content on internal auditing system of organizations in Iran. Iranian. Accounting Review, 5, 33-35.
Okoli, C., & Pawlowski, S.D. (2004). The Delphi method as a research tool: an example, design considerations and applications. Information and Management, 42(1), 15-29.
Powell, C. (2003).The Delphi technique: myths and realities. Journal of advanced Nursing, 41(4), 376-382.
Quadackers, L., Mock, T., & Maijoor, S. (1996). Audit risk and audit programs: Archival evidence from four Dutch audit firms. European Accounting Review, 5(2), 217-237.
Sarokhani, B. (2004).Qualitative Delphi: a tool to research in social science. The Women Studies, 2(4), 85-120.
Turoff, M., & Linston, HA. (1975). The Delphi Method: Techniques and Applications. Addison Wesley.
Turoff, M., & Linston, H.A. (2002). The Delphi Method: Techniques and Applications. Addison Wesley.
Weil, J. (2004). Behind wave of corporate fraud: A change in how auditors work. The Wall Street. Journal, 25, A1.
Windle, P.E. (2004). Delphi technique: assessing component needs, Journal of PeriAnesthesia Nursing, 19(1), 46-47.
American Institute of Certified Public Accountants (AICPA): SAS 47(1983). Audit Risk and Materiality in Conducting an Audit.
Arens, A .A., Elder, R. J., & Beaslsy, M. S. (2005). Auditing and Assurance Services: An Integrated Approach. 10th ed., Upper Saddle River, New Jersey: Prentice Hall.
Audit Organization: Iranian Audit Procedure Revision Committee (2000). Revised sections with an audit risk management approach. Tehran. Iran.
Austen, L.A., Eilifsen, A., & Messier, W.F. (2000). The relationship of risk assessments and information technology to detected misstatement. Available at http://ssrn.com
Beattie, V., Fearnley, S., & Brandt, R. (2002). Auditor independence and audit risk in the UK: a Reconceptualisation. Presented at the American Accounting Association Professionalism and Ethics Symposium. August.
Bedard, J., Mock, T., & Wright, A. (1999). Evidential Planning in Auditing: A Review of the Empirical Research. Journal of Accounting Literature, 18, 96-142.
Bedard, J.C., & Graham, L.E. (2002). The effects of decision aid orientation on risk factor identification and audit test planning. Auditing: A Journal of Practice and Theory, 21(2), 39-56.
Bell, T.B., Marrs, Solomon, I., & Thomas, H. (1997). Auditing organizations through a strategic-systems lens: The KPMG business measurement process’ Montvale. NJ: KPMG Peat Marwick. LLP.
Bell, T.B., Peecher, M.E., & Solomon, I. (2005). The 21st century public company audit: Conceptual elements of KPMG’s global audit methodology. KPMG. LLP.
Bell T.B., Peecher, M.E., & Solomon, I. (2002). The strategic-systems approach to auditing. In Cases in Strategic-systems Auditing & apos; in Bell TB, Solomon I (Eds) Montvale. NJ: KPMG LLP.
Bierstaker, J.L., & O & apos; Donnell, E. (2003). Strategic assessment during business-risk audits: The power of a holistic perspective. Auditing Mid-Year Conference. (January). Clearwater. FL.
Blay, A., Kizirian, T., & Dwight, S. (2008). Evidential effort and risk assessment in auditing. Journal of Business & Economics Research, 6, 39-59.
Chang, S.I., Tsai, C.F. & Shih, D. H. (2007).The development of audit detection risk assessment system: using the fuzzy theory and audit risk model. Experts System Application, 35(3), 1053-1067.
Chen, H.J., & Huang, Y.S. (2007). Culture and risk assessment: A comparison of Singapore and Taiwan. International Business and Economic Research Journal, 6(8), 51-73.
Colbert, J.L. (1996). International and US standards - audit risk and materiality. Managerial Auditing Journal, 11, 8, 31-35.
Colbert, J.L., & Alderman, C.W. (1995). A risk-driven approach to the internal audit. Managerial Auditing Journal, 10, 2, 38- 44.
Committee of Sponsoring Organizations of the Treadway Commission (COSO) (1996). Internal Control Issues in Derivatives Usage. AICPA.
Forsati, V.A. (2002).The study of disadvantages of System based Audit and its replacement by Risk Based Audit in Iran. Master unpublished Thesis. Tarbiat Modares University.
Fry, M., & Burr, G. (2001). Using the Delphi technique to design a self-reporting triage survey tool, Accident & Emergency Nursing, 9(4), 235-41.
Hajiha, Z. (2011). Fuzzy audit risk modeling algorithm. Management Science Letters, 1(3), 235-246.
Helliar, C., Lyon, B., Monroe, GS., Ng, J., & Woodliff, D.R. (1996). UK auditors’ perceptions of inherent risk. British Accounting Review, 28(1), 45-72.
Iranian Association of Certified Public Accountants (IACPA) (2007) .Auditing Standard Setting Committee’ Iranian Auditing Revised Standards. section 20,31-5 and 33.Tehran. Iran.
Landeta, J. (2006). Current validity of the Delphi method in social science. Technological Forecasting and Social Change, 73(5), 467-82.
Law, P. (2008). Auditors’ perceptions of reasonable assurance in audit work and the effectiveness of the audit risk model, Asian Review of Accounting. 16(2), 160-178.
Lemon, W.M., Tatum, K.W., & Turley, W.S. (2000). Developments in the Audit Methodologies of Large Accounting Firms. UK: ABG Professional Information.
Keramati, A. (1996). The effecting reasons on non employment of internal auditors by managers. Master unpublished Thesis. Major Subject: Accounting, Management and Accounting Department. Allame Tabatabaee University.
Khatiri, M. (2005).The interferes of the application of Audit Risk Based in the auditees which their auditors are the members of IACPA. Master unpublished Thesis. Science and Research Branch. Islamic Azad University.
Khodadad, A.M. (1994).The study of non application reasons of risk assessment in Iranian auditing. Master unpublished Thesis. Major Subject: Accounting. Management Department. The University of Tehran.
Krishnan, J., & Krishnan, J. (1997). Litigation risk and auditor resignations. Accounting Review, 72(4), 539-560.
Masini, E. (1993). Why Future Studies?. London: Grey Seal.
Messier, W.F. (2000). Auditing & Assurance Services: A Systematic Approach. 2nd Edition. NewYork: Irwin McGraw-Hill.
Nejat, M.(1999). The study of acceptable audit risk level in textile companies accepted in Tehran Stock Exchange. Master unpublished Thesis. Science and Research Branch. Islamic Azad University.
Nikkhah Azad, A., & Norouzi, S.(2000). The study of the of independent auditors’ trust content on internal auditing system of organizations in Iran. Iranian. Accounting Review, 5, 33-35.
Okoli, C., & Pawlowski, S.D. (2004). The Delphi method as a research tool: an example, design considerations and applications. Information and Management, 42(1), 15-29.
Powell, C. (2003).The Delphi technique: myths and realities. Journal of advanced Nursing, 41(4), 376-382.
Quadackers, L., Mock, T., & Maijoor, S. (1996). Audit risk and audit programs: Archival evidence from four Dutch audit firms. European Accounting Review, 5(2), 217-237.
Sarokhani, B. (2004).Qualitative Delphi: a tool to research in social science. The Women Studies, 2(4), 85-120.
Turoff, M., & Linston, HA. (1975). The Delphi Method: Techniques and Applications. Addison Wesley.
Turoff, M., & Linston, H.A. (2002). The Delphi Method: Techniques and Applications. Addison Wesley.
Weil, J. (2004). Behind wave of corporate fraud: A change in how auditors work. The Wall Street. Journal, 25, A1.
Windle, P.E. (2004). Delphi technique: assessing component needs, Journal of PeriAnesthesia Nursing, 19(1), 46-47.