Investigating the role of risk-based auditing in VAT policies

There are complex calculations in calculating the different levels of audit risk and this has led to the risk-based audit process not being fully implemented by auditing firms and different levels of auditors, and typically most firms only do the first part of the process. It is related to audit planning. The main purpose of this study is to investigate the factors affecting the possibility of establishing risk-based auditing in the VAT system in Iran. Thus, after forming the pairwise comparison matrix using fuzzy numbers, a questionnaire was designed and provided to the experts and then the s matrix was calculated for each row of the pairwise comparison matrix. In the next step, the degree of magnitude of S relative to each other was calculated; At this point, the Sis were compared to each other in terms of magnitude. Using Expert choice software, the contrast between the two matrices was measured. The observed compatibility rate was less than 0.1, which indicates that the obtained matrix is ​​compatible. The final results show that the knowledge of the auditor has the most desirability (with a weight value of 0.278), audit knowledge in the second priority (with a weight value of 0.268), audit independence in the third priority (with a weight value of 0.238) and finally Customer composition (with a weight value of 0.216) is the last priority.