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. |
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| 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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