A Study of Risk-Based Auditing Obstacles

Document Type : Original Article


Department of accounting, Mobarakeh Branch, Islamic Azad University, Mobarakeh, Iran


In this study, we investigate the problems and obstacles to implementing risk-based auditing in Iran. We set four hypotheses and used a questionnaire containing 45 questions to collect the required data. The questionnaires were distributed between Iranian certified public accountants who were partners or directors of audit firms and audit organizations member of Iranian certified public accountant institute.
A limited number of questionnaires were distributed between a small sample of respondents to determine the research questionnaire, and their views are taken into account. Cronbach's alpha test is used to measure the reliability of the questionnaire.
The results of this study indicated that lack of the theoretical foundations and regulations of risk-based auditing in Iran, structure and function of auditors and audit firms, and factors related to the clients are the obstacles and limitations on the implementation of risk-based auditing in Iran
Then the most critical factors prioritized using fuzzy hierarchy analysis. For this reason, a questionnaire was developed with 16 factors from approved hypotheses. Results revealed that related factors with the auditors and unfamiliarity of auditors with IT, and lack of educational resources were the most significant obstacles and limitations to implementing the risk-based auditing in Iran.