Identify and validate the factor affecting the risk assessment of fraud by auditors

The present study aimed to identify the factor affecting fraud risk assessment by auditors and validate a structural model based on a methodology mixed with a descriptive-exploratory approach. The statistical population for the qualitative stage included academic experts and certified auditors of the Auditing Organization of the country and for the quantitative stage, all auditors of the auditing organization and private audit institutions in Tehran. The statistical sample was selected in the qualitative section with a target verdict approach of 13 people and in the quantitative section by a random stratified method of 274 people. Data collection tools in the first stage include semi-structured interviews with experts and also in the second stage there is a questionnaire consist of the 28-items which was confirmed by the content method and the reliability of the questionnaire by Cronbachalpha (0.913) Qualitative data analysis was performed using a content analysis method and quantitative data was performed using confirmatory factor analysis and structural equations in Amos 26 software. The results of the qualitative section showed that the factors affecting the risk assessment of fraud include three main factors, such as behavioral, structural, and environmental, which each of them had sub-factors. Moreover, the results of the confirmatory factor analysis section indicate that the measurement model of each of the three mentioned factors had a high fit. Finally, the results of structural equations showed that environmental factors (with a regression coefficient of 0.701) had the most and behavioral factor (with a regression coefficient of 0.281) had the least effect on auditorsrisk assessment of fraud. This research started in the summer of 1398 and ended in the summer of 1399.