تأثير التطور التكنولوجي وأتعاب المراجعة على تطبيق منهج المراجعة القائم على خطر الأعمال (دراسة ميدانية على شركات ومكاتب المراجعة في الجمهورية اليمنية)

الخطيب، رائد. (2012). مدى التزام مكاتب التدقيق في الأردن بنموذج مخاطر التدقيق: دراسة ميدانية [رسالة ماجستير غير منشورة]. جامعة الشرق الأوسط، الأردن.

العازمي، خالد. (2011). أثر تقييم مدققي الحسابات الخارجيين الكويتيين لمخاطر قبول التعاقد مع العميل على قرارهم في قبول مهمة التدقيق أو رفضها [رسالة ماجستير غير منشورة]. جامعة الشرق الأوسط، الأردن.

عودة، علاء الدين. (2011). أثر منهج التدقيق القائم على مخاطر الأعمال على جودة التدقيق الخارجي [رسالة ماجستير غير منشورة]. جامعة الشرق الأوسط، الأردن.

Al-Hobaishi, W., Sharabi, N., Mehgani, M., & Mohammed, A. (2024). The Effect of the Characteristics of the Audit Firm and Client on the Application of the Business Risk Audit Approach. European Journal of Accounting, Auditing and Finance Research, 12(3), 97-114. http://dx.doi.org/10.37745/ejaafr.2013/vol12n397114.

Allham, T., Nassar, M., & Abu Reesh, S. (2017). Factors Affecting the Application of Business Risk Audit Methodology in Jordanian Commercial Banks. International Journal of Business and Social Science, 8(7), 229-236. https://doi.org/10.1016/j.iedeen.2022.100196.

AL-Qudah, L. (2020). The Impact of Business Risk-Based Audit Approach on Reducing Unsystematic Risks: Evidence from Jordanian Banks. Journal of Asian Finance, Economics and Business, 8(1), 343–352.

Van Buuren, J., Koch, C., van Nieuw Amerongen, N., & Wright, A. (2014). The use of business risk audit perspectives by non-Big 4 audit firms. Auditing: A Journal of Practice & Theory. 33(3), 105–128. https://doi.org/10.2308/ajpt-50760.

Certified Public Accountants – Ireland. (2009). Audit Risk and Business Risk. http://www.cpaireland.ie/docs/defaultsource/Students/Study-Support/P2-Audit-Practice-Assurance-Services/audit-risk-and-business-risk.pdf.

Eddine, B., & Nasreddine, A. (2022). Analyzing the application of Business Risk Audit approach in Algeria’s audit framework. Scientific review of economic, 10(1), 284-301.

Elgabali, W. (2022). The Effect of Using the Strategy Analysis Approach to Measure Business Risk on the Quality of the Audit Process. International Journal of Accounting and Management Science, 1(1), 20-69.

Elliott, R. (1994). The Futures of Audits: The power of information technology is threatening the audit function. Journal of Accountancy, 74-82.

Fazlollahi, B. (2002). Strategies for E-Commerce Success. New York: IGI Global.

Higson, A. (2003). Corporate Financial Reporting: Theory and Practice (1st ed). London: Sage published.

Humphrey, C., Jones, J., Khalifa, R., & Robson, K. (2004). Business Risk Auditing and the Auditing Profession: Status, Identity and Fragmentation. Conference Auditing in Action, 12(13).

International Standards on Auditing. (2021). Identifying and assessing the risks of material misstatement (ISA Standard No. 315). International Auditing and Assurance Standards Board (IAASB).

Knechel, R. (2007). The Business Risk Audit: Origins, Obstacles and Opportunities. Accounting, Organizations and Society. 32. 383-408. https://doi.org/10.1016/

j.aos.2006.09.005.

Kutum, I. (2010). The application of business risk audit methodology within non-big-4 firms [Unpublished doctoral dissertation]. University of Stirling. http://hdl.handle.net/1893/2766.

Leidner, J., & Lenz, H. (2017). Client's business risk, public‐interest entities, and audit fees: The case of German credit institutions. International Journal of Auditing, 21(3), 324-338. https://doi.org/

1111/ijau.12099.

McCarthy, M. & Flynn, T. (2004). Risk from the CEO and Board Perspective: What all managers need to know about growth in a turbulent world: What all managers need to know about growth in a turbulent world: What All Managers Need to Know About Growth in a Turbulent World (1st ed). McGraw-Hill.

Nazmi, E., Arori, I., & Ibrahim, M. (2017). The factors affect business risk audit and their impact on the external auditing quality in Jordanian Commercial Banks (case study). European Journal of Accounting, Auditing and Finance Research, 5(5), 1-17.

OstadKelayeh, S., Aghaei, M., & Biglar, K. (2024). Efficiency of business risk auditing approach in Iran based on the dimensions of legitimacy theory. Journal of Management Accounting and Auditing Knowledge, 13(52), 121-136.

Pickett, K. (2004). The Internal Auditor at Work: A Practical Guide to Everyday Challenges (1st ed). John Wiley and Sons.

Tarek, M., Mohamed, E., Hussain, M., & Basuony, M. (2017). The implication of information technology on the audit profession in developing country: Extent of use and perceived importance. International Journal of Accounting & Information Management, 25(2), 237-255. https://doi.org/10.1108/IJAIM-03-2016-0022