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A Proposed Framework for Behavioral Auditing and Its Impact on Choosing Audit Negotiation Strategies

  • Mohammed Salim Sabty,
  • Bushra Fadhil Khudhair Al-Taie

摘要

A statement of the behavioral examination and formal strategies for the minute that the auditor adopts to detect the sequence between the follower of the supervisor and the customer, as well as determining monitoring between the behaviors and the electronic circuit exports of the minute. It explores the practical aspect of the framework of the indicator process between the follower and the plus, derived from behavioral auditing. The research concluded that there are characteristics of the auditor, the supervisor, and the audit environment that must be taken into account in the field of encryption in order to choose the correct formal mechanisms, while trusting the development of the supervisor’s skills and learning about the various negotiation mechanisms and how to use them.