Abstract

The purpose of this study is to assess the impact of individual characteristics (Such as gender, profession, education level and experience) in nomination the importance of fraud risk substrates. To achieve this goal, the auditors opinion was asked about the importance of fraud risk substrates, mentioned in the auditing standard No. 24. Data collection tools were questionnaires that confirm its validity and reliability. Results showed that the type of sex, profession, education level and experience of auditors have little significance in nomination the importance of fraud risk substrates. In addition, this study examined the impact of individual characteristics in nomination the importance of each group of fraud risk substrates (Such as management characteristics and their influences on a control environmental, the position of industry, operational characteristics a financial stability and abuse of assets). The results showed only type of gender has a significant effect in nomination the importance of groups; management characteristics and their influences on a control environmental and operational characteristic a financial stability. But the profession, education level and experience do not have a significant effect in nomination the importance of fraud risk substrates of each four group.