Al-Dhubaibi, Ahmed Abdullah Saad; Sharaf-Addin, Hussein … - In: Cogent business & management 9 (2022) 1, pp. 1-21
collected by means of a questionnaire that was sent to external auditors working for global and local audit firms in Saudi … importance of a specific risk factor and its extent of use. The implications of the results should motivate external auditors to …