جستجوی مقالات مرتبط با کلیدواژه "audit reports" در نشریات گروه "حسابداری"

The validity of the audit depends on the correct judgment and diagnosis of the auditors. Recognizing matters of universal importance has an impact on auditors' comments and ultimately improving the decision-making of the key stakeholders of the unit under review. The main goal of the current research is to provide a model for detecting widespread significant distortions in audit reports. The current research is exploratory and the main research tool is Delphi questionnaire and analytical hierarchy process (AHP). For this purpose, first the factors (criteria) affecting the detection of widespread significant distortions in audit reports were identified by studying the research literature and asking the opinions of 10 experts in the audit field. These factors include 4 main axes (1) factors related to the unit under consideration (with five sub-factors); (2) factors related to the auditing firm (with seven sub-factors); (3) auditor-related factors (with three sub-factors); (4) environmental factors (with eight sub-factors). The findings of the matrix calculations of the analytical hierarchy process (AHP) questionnaire showed that the factors related to the unit under consideration are the most effective factors in detecting significant distortions in the audit reports. The characteristics of the financial team, standards and rules and regulations, the auditor's qualification and the level of accountability were also the most important sub-factors. This research has value in better recognizing the widespread important distortions in the audit reports in order to increase the credibility of the profession and improve the decisions of the key stakeholders of the units under review.

The present study investigates the factors affecting the reduction of expectations gap between auditors and users of audit reports regarding the concept of Materiality Level level.
The research is a survey and the statistical sample was determined using Cochran's formula with unknown society. Finally, 164 questionnaires from auditors and 158 users were collected. Data were analyzed using two-sample t-test and Levon's test. The results show that there is a gap in expectations between the two groups regarding the concept of audit Materiality level and both auditors and reporters believe that factors such as the existence of guidelines and quantitative guidance for determining the level of importance, disclosure of the level of importance in audit reports, and training on Reducing the gap in expectations between auditors and users of reports on the concept of Materiality level is significant. So far, no internal research has been conducted specifically on the difference between auditors 'and users' expectations regarding the level of importance and factors affecting it.

The present paper is entitled to identify the effective components of competitive strategies in financial and accounting information in the form of key themes and components using the qualitative technique of content analysis. Qualitative process content analysis was extracted and used to extract useful information from unstructured data (text interviews). The statistical population includes all experts in the field of stock exchange, which includes a sample of 17 experts in this field in the stock market who were interviewed and the text of their interviews was qualitatively analyzed based on Max Kiuda software. The results of coding validity were obtained at 93, which indicates the high reliability of the coding. The findings showed that the experts included four dimensions of after-sales service, market, debts and expenses, each of which includes different ratios, to identify effective components in the field of competitiveness strategies in financial statements and accounting. Therefore, it can be concluded that according to the extracted words, the financial statements of companies are a useful source for identifying the competitive strategies of companies listed on the Tehran Stock Exchange.

It is now believed that the disclosure of audit reports provides users with the necessary information, reduces the risk of making incorrect decisions, and, as a result, reduces allegations of corruption against auditors and CFOs.Scandals and financial crises, especially in recent years, the complexity of the global business environment, and the increasing complexity of financial reporting standards have led to increased demand from users for more information from auditors. Therefore, this study uses the fuzzy Delphi method to investigate the role and importance of disclosure of audit reports on the decisions of professional and non-professional investors using the opinions of 30 experts and experts in the field of finance and auditing.In this regard, the results of the first and second stages of the fuzzy Delphi technique have shown that the level of disclosure and the auditor's reassurance dimension have a potential impact on investors' decisions; And distinguishes between decisions made by professional and non-professional investors.

The main goal of this research is to predict financial distress in terms of key words and phrases using the text mining technique. The statistical population of this research is the audit reports of 50 financially disadvantaged companies listed in Tehran Stock Exchange in 2017. Therefore, these companies were subjected to text mining in order to collect the required data for the research reports from the years 2015 and 2016. Research findings indicate that the term non-observance of regulations and rules with 162 cases, the word conflicts with 123 cases, the absence of the presence of the beneficiary's manager with 122, loss of profit, decrease in the value of goods and assets with 116 items, lack of access to information And documents with 102 cases, adjustments to 101 cases, bonds of directors with 93 cases, board approvals of 86, and ultimately accumulated losses and renewals with 85 views in audit reports. Given the extracted terms and expressions, the method of text mining can be used to predict corporate financial distress. It can also be used as a method to extract useful information from audit reports.