The Comparison of Fraud Models in Audit Plan Adjustment

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Article Type:
Research/Original Article (دارای رتبه معتبر)
Abstract:
The design of the audit plan so that it can be used to adequately respond to fraud risk is one of the most importantDesigning an audit plan that can respond adequately to fraud risks is one of the most important verifying activities of auditors. In this regard, this study compares triangle, Diamond and Pentagon models of fraud in audit plan adjustment. Fraud triangle model introduces pressure/ motivation, opportunity and justification as fraud dimensions. However, the fraud diamond model considers the capability dimension in addition to the three above-mentioned dimensions to assess fraud risk. The fraud pentagon model also considers the arrogance dimension, in addition to the four above-mentioned dimensions. In order to compare these models, an experimental case has been used. The statistical population of the study is certified public accountants in year 2018. The results show that using the fraud diamond model, as compared to the fraud triangle model, and using the fraud pentagon model, as compared to the triangle and diamond models of fraud, lead to more audit plan adjustment.
Language:
Persian
Published:
Journal of "Empirical Research in Accounting ", Volume:11 Issue: 4, 2022
Pages:
33 to 54
https://magiran.com/p2372872  
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