SUBMIT MANUSCRIPT

Pyrex Journal of Business and Finance Management Research

March 2015 Vol. 1(1), pp. 001-005

Copyright 2015 Pyrex Journals




Original Research Article


The impact of Performance evaluation measures and strategic analysis on Auditors' risk assessments


Fatemeh Baghiyan

Nuclear Science and Technology Research Institute, Plasma and Nuclear Fusion Research School, Tehran, Iran

Corresponding Author E-mail:parbag@yahoo.com

Accepted 31st January, 2015



Abstract


In this study, performance standards, performance evaluation and strategic analysis of auditors' risk assessment have been studied. Strategic analysis is a tool that auditors for assessing the strategic situation identify success factors and identify the factors the company's failure to achieve the desired goal has been used. The overall results of this study indicate that measures and strategic analysis, impact on auditors' assessment of risk. In this study, using data collected from 130 respondents to a questionnaire Survey to assess the impact of administrative measures and strategic analysis on auditors' risk assessment has been studied. As the test results show that Measures and strategic analysis on auditors' assessment of risk impact, Information obtained from external (industry) performance evaluation criteria to internal much more is being affected. In addition, auditors use strategic analysis better than auditors that only use the information contained in the company are affected.

Keywords: Strategic Analysis, Standards, Audit Risk.

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