@article { author = {Boluo, Ghasem and Barzideh, Farrokh and Alahyari Abhari, Hamid}, title = {A Model for Assessment of the Risk of Fraud in an Audit of Financial Statements}, journal = {Journal of Accounting Knowledge}, volume = {11}, number = {4}, pages = {25-45}, year = {2020}, publisher = {Shahid Bahonar University of Kerman}, issn = {2008-8914}, eissn = {2476-292X}, doi = {10.22103/jak.2020.15880.3254}, abstract = {Objective: Fraudulent financial reporting is a major concern of the audit profession. In this regard, auditors are responsible according to auditing standards. Given the importance of identification and assessment of the risk of fraud in an audit of financial statements and the importance of responses of auditors, the purpose of this study is to provide a model for identification and assessment of the risks of material misstatement due to fraud in an audit of financial statements.   Methods: In order to achieve this goal, firstly, researches in this field were studied to identify the effective indicators on assessment of the risk of fraud and other effective indicators were extracted by interviewing experts. Experts' opinion on the extracted indicators was collected through a questionnaire and were agreed upon through using Fuzzy Delphi method and expert opinion poll. Subsequently, confirmatory factor analysis test was used to determine the factor load of each indicator of each component. The relationship between the influence of different indicators on assessment of the risk of fraud in the form of Structural Equation Modeling (SEM) was tested and the research model was presented.   Results: The results of the study showed that 146 out of 162 indicators extracted from theoretical foundations and researches and interviews, in the form of 5 components, reached the Delphi group general consensus and the results of performing a confirmatory factor analysis showed 144 indicators were of sufficient importance.   Conclusion: The components that influence the assessment of the risk of fraud in an audit of financial statements, importance respectively, are: the characteristics of the client, the characteristics of the audit firm, the characteristics of performing the audit, the environmental characteristics and the personal characteristics of the auditor. Of the 53 indicators approved in the component of client characteristics, five important indicators are: lack of sufficient managers experience; lack of fair dealing with staff; lack of appropriate work environment for employees; lack of job security; ignoring the need to monitor or reduce the risks associated with assets misappropriation. Of the 23 indicators approved in the component of audit firm characteristics, five important indicators are: having sufficient auditing tools; auditor access to databases; giving auditors reasonable rights and benefits; adequate investment in auditing; and fair dealing with Auditors. Of the 27 indicators approved in the component of the characteristics of performing the audit, five important indicators are: adjusting the audit plan and auditing tests in responses to fraud risk factors; adequate understanding of the client and its environment, including internal controls; appropriate allocation and oversight of the audit team; the discussion among audit team members; and auditor access to databases. Of the 19 indicators approved in the component of environmental characteristics, five important indicators are: lack of culture of accountability and answering; sophisticated rules and regulations; numerous laws and regulations; lack of independent oversight bodies; and inexpressive laws and regulations. Of the 22 indicators approved in the component of personal characteristics of the auditor, five important indicators are: Ability to properly understand evidence and identify evidence inconsistent with other evidence; knowledge and awareness of fraud; responsibility; confidence; ability to identification of intentional identified misstatements.}, keywords = {fraud risk factors,Fraud Risk Assessment,Auditing,Fuzzy Delphi method,Structural Equation Modeling (SEM)}, title_fa = {الگویی برای ارزیابی خطر تقلب در حسابرسی صورت‌های مالی}, abstract_fa = {هدف: هدف این تحقیق ارائه الگویی برای تشخیص و ارزیابی خطرهای تحریف بااهمیت ناشی از تقلب در حسابرسی صورت‌های مالی است. روش: به منظور دستیابی به این هدف، ابتدا پژوهش‌های انجام شده در این حوزه برای شناسایی شاخص‌های مؤثر بر ارزیابی خطر تقلب مطالعه و بررسی شد و با مصاحبه با خبرگان، شاخص‌های دیگر مؤثر بر ارزیابی خطر تقلب استخراج شد. نظر و عقیده خبرگان راجع به شاخص‌های استخراج شده از طریق پرسشنامه جمع‌آوری و با استفاده از روش دلفی فازی مورد اجماع قرار گرفت. پس از آن به منظور تعیین بار عاملی شاخص‌های هر یک از مؤلفه‌ها از آزمون تحلیل عاملی تأییدی استفاده شد. رابطه تأثیر شاخص‌های مختلف بر ارزیابی خطر تقلب در قالب الگو‌سازی معادلات ساختاری سنجیده و الگوی پژوهش ارائه شد. یافته‌ها: نتایج پژوهش نشان داد که از تعداد 162 شاخص استخراج شده از مبانی نظری و پژوهش‌های انجام شده و مصاحبه، در قالب 5 مؤلفه، تعداد 146 شاخص، اجماع عمومی گروه دلفی را کسب نمود و با انجام تحلیل عاملی مشخص شد تعداد 144 شاخص از اهمیت کافی برخوردار بود. نتیجه‌گیری: مؤلفه‌های مؤثر بر ارزیابی خطر تقلب در حسابرسی صورت‌های مالی، به ترتیب اهمیت عبارت است از: ویژگی‌های صاحبکار، ویژگی‌های مؤسسه حسابرسی، ویژگی‌های کار حسابرسی، ویژگی‌های محیطی و ویژگی‌های شخصی حسابرس که حسابرسان باید برای ارزیابی خطر تقلب در حسابرسی صورت‌های مالی به نحو مناسب این شاخص‌ها را مورد توجه قرار دهند.}, keywords_fa = {عوامل خطر تقلب,ارزیابی خطر تقلب,حسابرسی,روش دلفی فازی,مدل‌سازی معادلات ساختاری}, url = {https://jak.uk.ac.ir/article_2755.html}, eprint = {https://jak.uk.ac.ir/article_2755_6e9e4f5f7538804891f20e275ce08cb7.pdf} }