Audit risk Identification Based on Enterprise Risk Management, and Corporate Governance

Subject Areas : مدیریت

Mohammad Amin  Zakizadeh ¹ (Ph.D.Student, Department of Accounting, Central Tehran Branch, Islamic Azad University, Tehran, Iran)
Farzin  Rezaei ² (Associate Professor, Department of Accounting, Qazvin Branch, Islamic Azad University, Qazvin, Iran)
Iraj  Noravesh ³ (Professor, Department of Accounting, Tehran University, Faculty of Management and Accounting, Tehran, Iran)

Received: 2019-06-12 Accepted : 2019-06-12 Published : 2019-05-22

Keywords: Corporate Governance, Audit Risk, Enterprise Risk Management, Risk-Based Auditing,

Abstract :

Identifying and evaluating audit risk is a key part of the underlying audit process. Audit risk means the probability of risk that auditor is stated than financial statement contain mistakes and or importance sophisticated, inappropriate perfessinol opinion.The purpose of this research is to present a enterprise risk management(ERM) identification and corporate govrnance of the company. For this purpose, the criteria for deviation from the standards, the overall risk and the characteristics of the ERM and corporate governance. This research was carried out with 87 sample companies in the period of 11 years 1386-1396, including 957 years, in a descriptive-correlation method with the implementation of a multivariate regression model. Then, by designing paired questions and hierarchical analysis (AHP), the priority of the audit risk criteria was determined. The findings of the research indicate that there is a significant relationship between corporate governance structure including the independence of the board of directors audit risk. Also, there is a significant relationship between risk of laws with audit risk.