Relationship between Inherent Risk and Control Risk in Iran's Auditing Professional

Auditing standards have required assessment of risk in each auditing project by audit risk model. The aim of this study is to examine auditors’ assessment methods for inherent risk and control risk in the Iranian environment of professional auditing. After literature review of the specialized auditing sources and collecting experts’ ideas، 44 factors attributed to inherent and control risks، and then، a questionnaire designed and distributed among employed certified public accountants.