جستجوی مقالات مرتبط با کلیدواژه « ارزیابی خطر تحریف » در نشریات گروه « حسابداری »

Assessing the risk of misstatement is one of the auditors' actions to obtain reasonable assurance of the absence of misstatement of financial statements. This evaluation requires compliance with the criteria of professional skepticism. Professional skepticism is an attitude that always questions everything and critically evaluates audit evidence. The purpose of the present study is to investigate the effect of professional skepticism on the assessment of the risk of material distortion. The time domain of the research is 2019, the selected sample based on the Cochran formula is 384 people and the statistical population of this research is auditors working in public and private institutions. The data collected through questionnaires and scenarios were analyzed using the structural equation method. The results of the research show that professional skepticism has a positive effect on the assessment of the risk of significant distortion. Also, time budget pressure on the relationship between professional skepticism and distortion risk assessment, negative impact and effect of experience (individual variable) on the relationship between professional skepticism and distortion risk assessment were significantly rejected. Auditors are required to exercise a reasonable degree of professional skepticism to detect fraud and misstatement; because when the auditor has a low level of professional skepticism, he tends to ignore the signs of fraud and misstatement. The probability of discovering distortions is higher for auditors with a higher level of professional skepticism, because they do not accept the evidence easily and examine the accounting evidence and information more carefully, both quantitatively and qualitatively.

The purpose of this study is to investigate the effects of irrelevant information and minor error in client documents on auditor’s skeptical judgment. In the regard, this study conducted an experiment designed to examine how independent auditors respond to dirty documents. The set of case and questionnaire were randomly distributed among independent auditors working in trusted audit institutions of Securities & Exchange Organization in 2019. This study was at last conducted with the participation of 207 auditors in four groups. Data were analyzed using Kruskal Wallis and Mann-Whitney statistical tests. The results indicate that the presence of irrelevant information and minor error influenced auditor’s skeptical judgment and specifically, the presence of irrelevant information and minor error in audit evidence led to increases in the estimates of account misstatement likelihood.