Abstract
This study aimed to identify the business risks using the approach of the client strategy analysis in order to improve the efficiency and effectiveness of the audit process. A study of business risks and their impact on the efficiency and effectiveness of the audit process has been performed to establish a cognitive framework of the main objective of this study, in which the descriptive analytical method has been adopted. A survey questionnaire has been developed and distributed to the targeted group of audit firms which have profession license from the Auditors Association in the Gaza Strip (63 offices). A hundred questionnaires have been distributed to the study sample of which, a total of 84 where answered and collected. The data were analyzed using (SPSS). The most findings: Auditors are more able to detect internal and external strategic risks for the client, Thus fore, increasing the efficiency and effectiveness of the audit process.
DOI
10.33095/jeas.v24i103.135
Subject Area
Managerial
First Page
43
Last Page
85
Recommended Citation
El-Khaldi, N., Nashwan, I., & Kullab, A. (2018). Business Risk Assessment Using Client Strategy Analysis Approach in Order to Increase the Efficiency and Effectiveness of the Audit Process. Journal of Economics and Administrative Sciences, 24(103), 43-85. https://doi.org/10.33095/jeas.v24i103.135
