Examining the Role of Personality Traits, Digital Technology Skills and Competency on the Effectiveness of Fraud Risk Assessment among External Auditors

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Examining the Role of Personality Traits, Digital Technology Skills and Competency on the Effectiveness of Fraud Risk Assessment among External Auditors

In accordance with ISA 240, it is the responsibility of external auditors to obtain reasonable assurance that financial statements are free from material misstatement, whether caused by fraud or error. Recently, the auditing profession in Malaysia has been significantly challenged by the explosion o...

書誌詳細
出版年:	Journal of Risk and Financial Management
第一著者:	2-s2.0-85149563457
フォーマット:	論文
言語:	English
出版事項:	MDPI 2022
オンライン･アクセス:	https://www.scopus.com/inward/record.uri?eid=2-s2.0-85149563457&doi=10.3390%2fjrfm15110536&partnerID=40&md5=e93782714124b7c35568f11b9c7ba238

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