📝 Abstract

In this study, performance standards, performance evaluation and strategic analysis on auditors\' risk assessment have been studied.\nStrategic analysis is a tool that auditors for assess 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. \n In this study, using data collected from 130 respondents to a questionnaire\nSurvey to assess the impact of administrative measures and strategic analysis on auditors\' risk assessment has been studied.\nAs 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 been affected. In addition, auditors use strategic analysis better than auditors that only use the information contained in the company are affected.

🏷️ Keywords

strategic analysisstandardsaudit risk
📄

Full Text Access

To download the full PDF, please login using your Paper ID and password provided upon submission.

🔑 Author Login
📖

Citation

Joshua Costa, Maria Schmidt. (2023). The impact of Performance evaluation measures and strategic analysis on auditors\' risk assessments. Cithara Journal, 63(9). ISSN: 0009-7527