How to cite this paper
Zarandi, H., Mohammad, M., Beheshti, S & Mozdabadi, S. (2013). A survey on different challenges confronting auditing system.Management Science Letters , 3(1), 201-210.
Refrences
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.
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.
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.
Cronbach, L. J. (1951). Coefficient alpha and the internal structure of tests. Psychometrika, 16(3), 297-334.
Giroux, G., & Cassell, C. (2011). Changing audit risk characteristics in the public client market. Research in Accounting Regulation, 23(2), 177-183
Hajiha, Z. (2012). Application of Delphi method for determining the affecting factors upon audit risk model. Management Science Letters, 2(1), 379-390.
Likert, R. (1932). A Technique for the Measurement of Attitudes. Archives of Psychology, 140, 1–55.
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.
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.
Turoff, M., & Linston, H.A. (2002). The Delphi Method: Techniques and Applications. Addison Wesley.
Audit Organization: Iranian Audit Procedure Revision Committee (2000). Revised sections with an audit risk management approach. Tehran, Iran.
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.
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.
Cronbach, L. J. (1951). Coefficient alpha and the internal structure of tests. Psychometrika, 16(3), 297-334.
Giroux, G., & Cassell, C. (2011). Changing audit risk characteristics in the public client market. Research in Accounting Regulation, 23(2), 177-183
Hajiha, Z. (2012). Application of Delphi method for determining the affecting factors upon audit risk model. Management Science Letters, 2(1), 379-390.
Likert, R. (1932). A Technique for the Measurement of Attitudes. Archives of Psychology, 140, 1–55.
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.
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.
Turoff, M., & Linston, H.A. (2002). The Delphi Method: Techniques and Applications. Addison Wesley.