الفهرس 
Literature ReviewOnly 14 pages are availabe for public view
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Abstract
The researcher discussed in literature review of the study the effect of brainstorming session techniques on developing audit program by effecting on developing audit process in all stages of audit starting from acceptance client stage passing with planning the audit an d issuing audit report, and developing
audit team ability in detecting fraud risk in client financial statement due to
fraud, and developing client internal control system in detecting and deterring
material misstatement in client financial statement due to fraud.
The literature review also included the effect of brainstorming session in
improving factors effecting audit, like: increasing audit team professional
skepticism attitude during the audit process, effect of audit firm industrial
specialization on increase audit team ability in detecting for fraud and
increasing brainstorming session quality, the effect of brainstorming session
on audit team quality and quality of audit process and audit outing and the
effect of brainstorming session on audit fee that audit firm charge for both
audit and non-audit services provided under brainstorming session framework.
The study included audit standards SAS No. (99), SAS (109), IAS (240) and ISA
(315)related to brainstorming session that require audit team to apply
brainstorming session for better detecting fraud risk and auditor responsibility
in detecting and assessing fraud risk factors, brainstorming application in
every audit engagement and in all stages of audit, applied methods for fraud
brainstorming session and its effect on increasing (audit quality – process –
documentation – evidence) and enhancing professional skepticism attitudes.
Some of the major drawbacks associated with the application of SAS No. 99 in
audit firms.
The researcher discussed Fraud risk, internal control and management
override of controls and IAS 240 Implication related to internal control and
external auditor reliance on internal auditor work and its effect on
brainstorming session. And auditor report about effectiveness of inte rnal
control and its association with audit fee and financial reporting quality and
assurance services provided by audit firm to client (internal audit outsourcing
– IT audit) its effect on litigation risk and money laundering and the
association between brainstorming session, audit fee and audit quality.
Auditor industrial specialization affect brainstorming session quality as it
increase audit firm ability to detect fraud risk due to auditor experience and
knowledge in client business and environment and audit report lag, managing
audit process, the association between Auditor industrial specialization,
fraudulent financial reporting and internal control weaknesses and the effect of
Auditor industrial specialization on audit quality and audit fees, brainstorming
session quality and adjusting audit reports.