Document Type : Original Article
Authors
1
Accounting Group, Qazvin Branch, Islamic Azad University, Qazvin, Iran.
2
Accounting Group, Rasht Branch, Islamic Azad University, Rasht, Iran.
3
Accounting Group, Lahijan Branch, Islamic Azad University, Lahijan, Iran.
10.22034/jmaak.2025.23865
Abstract
The main purpose of the research is to evaluate the factors affecting audit risk based on the factor analysis approach. By using the exploratory factor analysis approach, prioritizing of factors affecting risk. In the First, 61 factors questionnaire created by the researcher was re-vised and completed by 12 experts, and then its content validity was ensured with the ap-proaches of Lawshe, Waltz, and Bussell, and were identified 26 primary factors affecting au-dit risk. In the second step, using the factor analysis approach, the answers received from 90 auditors were weighted and classified into 15 important factors. The results show that the five factors of risk, in order of control activities, risk assessment, acceptance of high-risk em-ployers, Detection Risk and inappropriate delegation of authority in the employer's company, are more effective on audit risk. The evidence shows that the audit risk requires the applica-tion of special considerations in conducting the audit, especially the risk-based audit, and gaining knowledge of the internal control system of the employer allows the auditor to effec-tively apply his approach and judgment to the audit risk standards.
Keywords