Effect of Risk-Based Audit and Information Technology on the Relationship between Client’s Risk Management and Audit Quality

Background: Audit quality is pivotal for financial reporting integrity, yet the mechanisms linking client risk management (CRA) to audit outcomes remain underexplored. Understanding how risk-based audits (RBA), information technology applications (ITA), and auditor accountability influence this rel...

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Bibliographic Details
Main Authors: Huy Cao Tan, Tuan Anh Dang
Format: Article
Language:English
Published: Department of Mass Communication, University of Nigeria 2025-06-01
Series:Ianna Journal of Interdisciplinary Studies
Subjects:
Online Access:https://iannajournalofinterdisciplinarystudies.com/index.php/1/article/view/858
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