# How Does an Audit or a Forensic Perspective Influence Auditors' Fraud-Risk Assessment and Subsequent Risk Response?

> Research article (Auditing A Journal of Practice & Theory, 2021) · cited 11× · AI/ML

**Wikidata**: [openalex:W4200049898](https://www.wikidata.org/wiki/openalex:W4200049898)  
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