Business risks and auditor decisions: evidence from Tunisia
by Imen Thabet
African J. of Accounting, Auditing and Finance (AJAAF), Vol. 3, No. 4, 2014

Abstract: The aim of this exploratory research is to investigate the nature of planned audit procedures underlying each auditee business risk factor in the Tunisian context. An experimental study has been conducted based on an analysis of 47 Tunisian auditors' responses. The current study uses a questionnaire survey. The questionnaire contains a description of fictitious case of Tunisian company which operates in mechanicals and basic metals industry specialised on machinery and equipment manufactory. Survey participants are conducted, in the first time, to examine the case of company, to identify potential business risk factors that can affect the company, and to plan the most appropriate audit procedures in response to each business risk factor, in the second time. The results show that in Tunisia, auditors tend to plan analytical procedures in response to business risks factors related to the business and operations of the company, test of control in response to accounting indicators as business risks factors, and test of details in response to business risks factors associated to external and regulatory environments.

Online publication date: Sat, 13-Jun-2015

The full text of this article is only available to individual subscribers or to users at subscribing institutions.

Existing subscribers:
Go to Inderscience Online Journals to access the Full Text of this article.

Pay per view:
If you are not a subscriber and you just want to read the full contents of this article, buy online access here.

Complimentary Subscribers, Editors or Members of the Editorial Board of the African J. of Accounting, Auditing and Finance (AJAAF):
Login with your Inderscience username and password:

    Username:        Password:         

Forgotten your password?

Want to subscribe?
A subscription gives you complete access to all articles in the current issue, as well as to all articles in the previous three years (where applicable). See our Orders page to subscribe.

If you still need assistance, please email