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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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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
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PLink https://search.ebscohost.com/login.aspx?direct=true&site=eds-live&db=bsu&AN=195860112
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        Value: 10.33094/ijaefa.v23i2.2438
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      – Code: eng
        Text: English
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        PageCount: 12
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      – TitleFull: Different approaches to fraud risk assessment and its implications for audit planning: ISA versus isa less-complex entities.
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            – D: 01
              M: 03
              Text: 2026
              Type: published
              Y: 2026
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