The Effect of the Characteristics of the Audit Firm and Client on the Application of the Business Risk Audit Approach
Waheeb Abdulaziz Mohammed AL Hobaishi,
Nabil Mohammed Saeed Al Sharabi,
Mareb Ahmed Abdullah AL Mehgani
et al.
Abstract:The purpose of this study is to identify the impact of certain fundamental characteristics of audit firms and their clients on the application of the business risk audit approach in Yemen, as well as to identify the responses implemented by these firms and companies to these characteristics. The study uses a descriptive-analytical approach, where the data collected through the questionnaire are described and analyzed using appropriate statistical methods. The study sample included 60 auditors from 42 audit fir… Show more
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