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Different approaches to fraud risk assessment and its implications for audit planning: ISA versus isa less-complex entities.

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Bibliographic Details
Title: Different approaches to fraud risk assessment and its implications for audit planning: ISA versus isa less-complex entities.
Authors: Jaswadi, Jaswadi1 jaswadi@polinema.ac.id, Purnomo, Hari1 hari.purnomo@polinema.ac.id, Sari, Padma Adriana1 padma.adriana.sari@gmail.com, Nafiisa, Birra Lailatul1 birranafiisa@gmail.com, Ramadhani, Syefira1 syefiramadhani.work@gmail.com
Source: International Journal of Applied Economics, Finance & Accounting. 2026, Vol. 23 Issue 2, p1-12. 12p.
Database: Business Source Ultimate
Description
ISSN:2577767X
DOI:10.33094/ijaefa.v23i2.2438