The present study has analyzed the Identifying the structures that affect the implementation of a risk-based audit approach with a grounded theory approach. In terms of approach, the present study is exploratory in the qualitative and interview part and descriptive-causal research in the quantitative part.
In order to achieve the research objectives, first, using theoretical foundations and opinions of experts in the field; dimensions, components and indicators effective on the implementation of the risk-based audit approach were extracted and 17 components were identified and agreed upon using the Delphi method.
The statistical population of this study; was all certified public accountants in Iran and the required data was collected by distributing a researcher-made questionnaire among 338 people. After that; inferential statistical methods such as t-test and structural equation modeling using the PLS method were used to analyze the data.
The first result of this study; Identifying the dimensions and components affecting the implementation of the risk-based audit approach is in line with improving the quality of independent auditing, which was achieved by using theoretical studies, summarizing the opinions of accounting and auditing experts, analyzing the opinions of the statistical community, and receiving the opinions of experts in fields related to the research. The second result of this study showed that the components of the history of internal audit activities, auditor motivation, the effectiveness of internal control systems, the existence of risk-based audit laws and regulations, the internal control system, the ability of auditors, and audit fees had a positive and significant effect on the implementation of the risk-based audit approach.