Unraveling the Conundrum: Exploring Auditors' Acumen in Assessing Business Risk within the Paradigm of Business Risk Auditing.

Registration ID: IJNRD_213588

Published ID: IJNRD2402267

DOI: Click Here to Get

Intissar Grissa , Ezzeddine Abaoub

auditors' acumen, business risk auditing, cognitive biases, risk assessment, audit quality, technological advancements, financial reporting.

The intricate interplay between auditors' cognitive acumen and their assessment of business risk is a critical determinant of audit quality and the reliability of financial statements. This article delves into the multifaceted conundrum of auditors' acumen within the context of business risk auditing, shedding light on the complex factors that influence auditors' judgments and decision-making processes. Drawing upon recent advancements in cognitive psychology, behavioral economics, and auditing research, this study offers a comprehensive exploration of the mechanisms underlying auditors' ability to discern and evaluate business risks effectively. Recent scientific literature highlights the role of heuristics and biases in auditors' risk assessment. Studies by Johnson et al. (2022) and Smithson and Lee (2021) emphasize the impact of cognitive biases, such as availability bias and overconfidence, on auditors' evaluations of business risk. Moreover, research by Huihui Shen, Liansheng Wu, Jason Zezhong Xiao (2023). Underscores the relevance of situational context in influencing auditors' risk perceptions, thereby extending the traditional boundaries of risk assessment beyond numerical analysis. In the pursuit of unraveling the auditors' acumen enigma, this article also probes the intersection of auditors' expertise and emerging technologies. Recent works by Williams and Garcia (2023) and Foster et al. (2022) elucidate how auditors' domain-specific knowledge, coupled with data analytics and artificial intelligence, enhances their ability to identify, understand, and mitigate intricate business risks. As auditors navigate the ever-evolving landscape of complex financial transactions and global markets, harnessing technological advancements becomes indispensable for accurate risk appraisal. The article further examines the implications of auditors' acumen on regulatory compliance and audit firm performance. Through empirical evidence from studies such as Liang and Wang (2021) and Tan et al. (2023), this paper elucidates how auditors with superior acumen contribute to heightened audit quality, improved financial reporting, and strengthened stakeholder confidence. Conversely, lapses in auditors' risk assessment acumen can lead to suboptimal decision-making, potentially compromising the credibility of financial information. In conclusion, this article contributes to the expanding body of knowledge in the field of business risk auditing by unraveling the intricate confluence of auditors' acumen, cognitive biases, technological integration, and their collective impact on risk assessment. By synthesizing insights from recent scientific literature, this study offers a holistic perspective on the challenges and opportunities inherent in auditors' acumen within the dynamic landscape of modern business risk auditing.

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Intissar Grissa & Ezzeddine Abaoub (February-2024). Unraveling the Conundrum: Exploring Auditors' Acumen in Assessing Business Risk within the Paradigm of Business Risk Auditing.. INTERNATIONAL JOURNAL OF NOVEL RESEARCH AND DEVELOPMENT, 9(2), c600-c611. https://ijnrd.org/papers/IJNRD2402267.pdf

Volume 9 Issue 2, February-2024

Pages : c600-c611

Paper Reg. ID: IJNRD_213588

Published Paper Id: IJNRD2402267

Downloads: 000121985

Research Area: Science & Technology

Country: Tunis, Tunis, Tunisia

Published Paper PDF: https://ijnrd.org/papers/IJNRD2402267.pdf

Published Paper URL: https://ijnrd.org/viewpaperforall?paper=IJNRD2402267

Journal Name: INTERNATIONAL JOURNAL OF NOVEL RESEARCH AND DEVELOPMENT(IJNRD)

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