A Proposed Model for Measuring Litigation Risks and Their Impact on Audit Fee Planning – An Applied Study
DOI:
https://doi.org/10.65405/dbasbd29Keywords:
قياس - مخاطر التقاضي - التخطيط -المراجعة -دراسة تطبيقيةAbstract
This study aims to develop a proposed model for measuring litigation risk and its impact on audit fee planning in the audit environment, with an empirical application on a sample of audit firms. Litigation risk is considered one of the most critical components of audit risk that influences external auditors' decisions, particularly in determining audit fees
The study adopted the descriptive-analytical approach, and a structured questionnaire was designed to collect data from external auditors.The collected data were analyzed using SPSS to test the research hypotheses
The results revealed a statistically significant positive relationship between litigation risk and audit fee planning, indicating that higher levels of litigation risk lead to higher audit fees as compensation for potential legal exposure. Furthermore, the findings showed that client size, industry type, and auditor experience act as moderating variables in this relationship.
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ثانياً: مراجع أجنبية
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ثالثاً: مراجع حديثة داعمة(2020-2025)
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