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Business Risk Assessment Using Client Strategy Analysis Approach in order to Increase the Efficiency and Effectiveness of the Audit Process | ||
| journal of Economics And Administrative Sciences/ University of baghdad | ||
| Article 1, Volume 24, Issue 103, 2018, Pages 0-0 | ||
| Authors | ||
| Amani I. Kullab; Iskandar M. Nashwan; Nahed N. El-Khaldi | ||
| Abstract | ||
| This study aimed to identify the business risks using the approach of the client strategy analysis in order to improve the efficiency and effectiveness of the audit process. A study of business risks and their impact on the efficiency and effectiveness of the audit process has been performed to establish a cognitive framework of the main objective of this study, in which the descriptive analytical method has been adopted. A survey questionnaire has been developed and distributed to the targeted group of audit firms which have profession license from the Auditors Association in the Gaza Strip (63 offices). A hundred questionnaires have been distributed to the study sample of which, a total of 84 where answered and collected. The data were analyzed using (SPSS). The most findings: Auditors are more able to detect internal and external strategic risks for the client, Thus fore, increasing the efficiency and effectiveness of the audit process. | ||
| Keywords | ||
| Auditing; strategy analysis; internal and external strategic risks; Client strategy analysis; Auditing in Gaza Strip | ||
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