موسی الرضا زنگانه

The necessity of operationalizing democracy in the society is to answer to different sections of the society. One of the important and basic tools of answering to economic activists is audit. In the supervisory part of any auditing system, it plays a fundamental role. According to the scope of auditors' activities and its necessity, it is necessary to provide a pricing model for auditing services.In this regard, the main goal of the current research is to provide a pricing model for independent audit crediting services. In this research, the factors affecting the pricing of audit services from the perspective of the stakeholders and partners of audit institutions in Iran have been investigated. In this research, the qualitative method and Quantitative approach based on contextual theorizing has been used and the opinions of 12 experts, including managers and partners of the auditing organization, have been collected through interviews, and during three stages of content analysis using MAXQDA software. The analysis has been done. According to the obtained results, the factors affecting the price of audit services include 9 categories, which include company ownership structure, internal factors, external factors, corporate governance, audit institute factors, competitive audit market, characteristics managers and owners, financial and accounting factors and auditing features. And based on the interpretative structural model, the sixth level element of the company's ownership structure has the most influence. And in the same way, the amount of influence on the next levels is reduced, and the variables of the same level, that is, they interact with each other.

The purpose of the present study is to review the effect of professionalism, organizational culture, and leadership style on auditors’ performance with respect to the moderating role of spiritual intelligence. In terms of data collection, the current research is descriptive-survey and it has a practical objective. The statistical population under study consisted of all certified auditors working in institutes under the supervision of Iranian Association of Certified Accountants. 338 members were chosen as the research sample by convenient nonrandom sampling. The research hypotheses were tested by structural equations method and Smart Pls. The results showed that professionalism, organizational culture, and leadership style have a significant impact on auditors’ performance. Moreover, spiritual intelligence moderates the impact of professionalism, organizational culture, and leadership style on auditors’ performance. Observing professional rules and regulations in auditing enhances its efficiency. Auditing culture is the foundation of accountancy society including a series of values, norms, beliefs as well as cultural and historical traditions effective on auditors’ behavior. It is the basis of some special values originating from society and effective on auditors’ culture in the work environment and community. Paying attention to these factors and considering decision making models would improve the quality of judgement in different stages of auditing.

The main purpose of this study is to present the pricing model for independent audit of reassurance services.To achieve this goal, first the effective factors and indicators affecting the pricing model of independent auditing reassurance services were identified based on content analysis technique and then these factors and indicators were categorized. Considering that the purpose of this heuristic mixed research of consecutive type and instrument making model is to design and develop a pattern based on the criteria designed by the model, using the case study and semi-structured interviews of managers and partners of Auditing Organization and auditing institutes of Iran led to the development of research model criteria. Based on the conducted interviews and review of previous studies, the factors affecting the pricing model for reassurance services of independent auditing were identified. 50 codes were identified, which were divided into 9 categories based on the central coding. These factors include corporate governance, corporate ownership structure, intra-corporate factors, out-of-corporate factors, audit firm factors, characteristics of managers and employers, financial and accounting factors, auditing characteristics and competitive market of auditing. According to the interpretive structural model, the variables corporate ownership structure (C02), intra-corporate factors (C03),out-of-corporate factors (C04) and corporate governance (C01) have high influence and low impressionability, and the variables characteristics of managers and employers (C06), financial and accounting factors (C07) and auditing characteristics (C08) are highly dependent but slightly influential; the variables competitive market of auditing (C09) and audit firm factors (C05) have the same influence and degree of dependence.