Utami, Intiyas; Kusuma, Indra Wijaya; Gudono; Supriyadi - In: Global Journal of Business Research 8 (2014) 1, pp. 9-26
Many auditors use risk-based audit as a methodology that emphasizes assessing audit risk. A holistic perspective during strategic assessment encourages the auditor to focus on the big picture. They understand the industry and client business and determine the risk of material misstatement asan...
