جستجوی مقالات مرتبط با کلیدواژه « selection of audit institutions » در نشریات گروه « حسابداری »

Audit quality is one of the most important issues that has always been the focus of many researchers. Despite the efforts that have been made so far, more efforts are still needed to solve the issues and problems in this field. Challenges such as the method of paying audit fees, the pricing of audit services, the selection of audit institutions and their tenure have been considered in this research, so that solutions can be found to reduce the economic dependence of auditors and increase healthy competition in the market. provided audit and improvement of audit quality. The aim of the research is to provide a practical model for improving the audit quality level with an emphasis on improving the procedures. The research method includes the review of previous literature and researches and the use of the systematic approach of theorizing the foundation's data. After identifying the damages and weaknesses in the current procedures governing the audit market, a proposed model was designed to eliminate the existing gaps. The proposed model in the current research was designed with the participation of 16 experts and experts in the field of auditing during an interview in 1401, and in order to make audit fees transparent, audit market healthy, improve audit quality and respect the rights of all stakeholders, Strategic factors are classified into three categories: corrective, regulatory and restrictive policies and procedures.

Despite the efforts that have been made so far more efforts are still needed to solve the issues and problems in Audit quality. the method of paying audit fees, the pricing of audit services, the selection of audit institutions and their tenure have been considered in this research. The aim of the research is to evaluate the obstacles to improving audit quality with an emphasis on identifying faulty procedures. The research method includes reviewing related literature, preparing and distributing questionnaires. Obstacles to the improvement of audit quality have been identified in the current research with the participation of 305 auditors working in the accredited audit institutions of the Securities and Exchange Organization through a questionnaire in 1401.In addition to the need to pay attention to ethical principles, the obstacles mentioned in six main groups include; Pricing procedures for audit services and the results of using them, audit fees and how to pay them, how competition between audit institutions and their share of the audit market and the factors affecting it, the manner and conditions of providing various The services and issuing of audit reports by audit institutions, the size of audit institutions and the manner and effects of their integration with each other, the length of tenure of audit institutions and the factors affecting the selection and change of auditors have been classified, and according to the results of the research, the defects in it have been resolved. It can ultimately lead to the improvement of audit quality.