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Allaham, T., Nassar, A. M., & Reesh, S. A. (2017). Factors affecting the application of business risk audit methodology in Jordanian commercial banks. International Journal of Business and Social Science, 8(7), 229-236.

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Curtis, E., Humphrey, C., & Turley, W. S. (2016). Standards of innovation in auditing. Auditing: A Journal of Practice & Theory, 35(3), 75-98.

Dang, T. A., & Nguyen, D. K. N. (2021). Components constituting the audit expectation gap: The Vietnamese case. The Journal of Asian Finance, Economics, and Business, 8(1), 363-373. doi:10.13106/jafeb.2021.vol8.no1.363

Elliott, R. K., & Rogers, J. R. (1972). Relating statistical sampling to audit objectives.  Journal of Accountancy, 134(7), 46-55.

Hair, J. F., Hollingsworth, C. L., Randolph, A. B., & Chong, A. Y. L. (2017). An updated and expanded assessment of PLS-SEM in information systems research. Industrial Management &Data Systems, 117(3), 442-458. doi:10.1108/IMDS-04-2016-0130

Houston, R. W., Peters, M. F., & Pratt, J. H. (1999). The audit risk model, business risk and audit‐planning decisions. The Accounting Review, 74(3), 281-298.

Kinney, W. R. (2005). Twenty-five years of audit deregulation and re-regulation: What does it mean for 2005 and beyond? Auditing: A Journal of Practice & Theory, 24, 89-100.

Kutum, I., Fraser, I., & Hussainey, K. (2015). The application of business risk audit methodology within non-Big-4 firms. Journal of Financial Reporting and Accounting, 13(2), 226-246. doi:10.1108/JFRA-03-2014-0015

Le, T. T., Nguyen, T. M. A., & Ngo, T. H. C. (2022). Risk-based approach and quality of independent audit using structure equation modeling - Evidence from Vietnam. European Research on Management and Business Economics, 28(3), Article 100196. doi:10.1016/j.iedeen.2022.100196

Margheim, L., Kelley, T., & Pattison, D. (2005). An empirical analysis of the effects of auditor time budget pressure and time deadline pressure. Journal of Applied Business Research (JABR), 21(1).

Mock, T. J., & Wright, A. M. (1999). Are audit program plans risk-adjusted? Auditing: A Journal of Practice & Theory, 18(1), 55-74. doi:10.2308/aud.1999.18.1.55

Nazmi, E., Arori, I. M. S., & Ibrahim, M. R. (2017). The factors affect business risk audit and their impact on the external auditing quality in Jordanian commercial banks (Case study). European Journal of Accounting, Auditing and Finance Research, 5(5), 1-17.

Paino, H., Smith, M., & Ismail, Z. (2013). Auditor acceptance of dysfunctional behaviour: An explanatory model using individual factors. Journal of Applied Accounting Research, 13(1), 37-55. doi:10.1108/09675421211231907

Prinsloo, J. (2008). The development and evaluation of risk-based audit approaches (Doctoral dissertation). University of the Free State, Bloemfontein, South Africa.

Ringle, C. M., Wende, S., & Becker, J. M. (2022). SmartPLS 4. Oststeinbek: SmartPLS. Truy cập ngày 10/10/2022 tại https://www.smartpls.com

Rittenberg, L. E., Johnston, K. M., & Gramling, A. A. (2010). The public accounting profession: Auditing, a business risk approach (7th ed). Truy cập ngày 10/10/2022 tại https://digitalcommons.kennesaw.edu/facpubs/1325

Salterio, S. E., & Weirich, T. R. (2002). A primer on the strategic-systems approach to auditing. Ontario, Canada: University of Waterloo.

Sardasht, M. S., & Rashedi, E. (2018). Identifying influencing factors of audit risk model: A combined fuzzy ANP-DEMATEL approach. International Journal of Digital Accounting Research, 18(24), 69-117.

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Van Buuren, J., Koch, C., van Nieuw Amerongen, N., & Wright, A. M. (2014). The use of business risk audit perspectives by non-Big 4 audit firms. Auditing: A Journal of Practice & Theory, 33(3), 105-128.

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