DYSFUNCTIONAL BEHAVIOUR IN THE AUDIT ENVIRONMENT: THE EFFECT OF FRAUD RISK ASSESSMENT AND AUDITORS’ INDUSTRY KNOWLEDGE ON AUDIT QUALITY
Studies in Dysfunctional Audit Behaviours (DAB) demonstrate the negative effects on Audit Quality (AQ), particularly Premature Sign-Offs (PMSOs). According to the findings, auditors with a lack of industry knowledge tend to engage in Premature Sign- Offs, which, ultimately, affects their opinion...
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Main Author: | KHALED ISAM AL-QATAMIN |
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Format: | Thesis |
Language: | English |
Online Access: | http://umt-ir.umt.edu.my:8080/jspui/bitstream/123456789/16015/1/Abstract.pdf http://umt-ir.umt.edu.my:8080/jspui/bitstream/123456789/16015/2/Full%20Thesis%20-%20KHALED%20ISAM%20AL-QATAMIN.pdf |
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