جستجوی مقالات مرتبط با کلیدواژه « استانداردهای حسابرسی » در نشریات گروه « حسابداری »

The purpose of this article is to explore the effects and disadvantages of the lack of a theoretical audit framework. Considering that no general agreement has been reached on a theoretical framework so far, the necessity of a theoretical framework as well as the effects of its absence for auditing have been examined. The research method is to use the structural equation model and analyze the statistical results related to the questionnaire prepared for this purpose. Research findings show that the lack of theoretical framework can lead to a lack of understanding of the role of independent auditing and training and understanding of auditing can be challenged, can reduce the acceptance of auditing standards , It can be effective in neglecting and not identifying areas that need standardization, , can be effective, can make the process of harmonization and globalization of auditing standards more difficult and slow, and can also lead to the need for constant revision of auditing standards (instability).

Quality information as one of the relevant components, one of the elements of qualitative characteristics of information in the statement of financial accounting concepts No. 2 and also as one of the limitations of qualitative characteristics of information in the theoretical framework of Iran, shows the great importance of access to information and reports. Financially appropriate. In this regard, in making decisions of users using reliable information, it is important that the more and better the disclosure by auditors and CFOs, the more rational the decision-makers will make. Accordingly, the present study evaluates the impact of new disclosures in the audit report on investors' decisions for both professional and non-professional groups of accounting in 2020 using structural modeling. The results of the present study show that for non-professional and professional investors, the change in the type of audit report has a significant effect on the credibility of the company's management. This means that there is no difference in the degree of inference of professional and non-professional investors with the change in the type of auditor reporting on the level of credit of the company's management. This also applies to changes in the type of auditor's report and the quality of financial reporting, the independence of the auditor's views, the level of disclosure, and the amount of investment. The results also show that among professional and non-professional investors about changes in the importance of investment, about the level of corporate management credibility, changes in corporate management credibility,

The dominant approach in international financial reporting standards is measuring fair value.The complexity of estimates of fair value mentioned in the International Financial Reporting Standard No. 13 will create challenges in auditing and it affects the quality of the audit; therefore, the main objective of this study is examining the views of Iranian auditors about the audit of fair value estimates and its audit challenges. Data was collected by questionnaire.  In this study, statistical tests like One-Sample T-Test and Friedman have been used for analyzing data. The findings of 118 collected questionnaires indicate thatthe use of Audit Standard 540 approved by the Audit Organization is difficult and requires reconsideration. Auditors believe that the most important audit challenge with regard to measuring fair value is the absence of an active market for most assets and liabilities. Also, according to the findings, the audit challenges of the measurement of the fair value for financial assets and liabilities are different from non-financial assets and liabilities. Audit difficulty Levels 2 and 3 of the fair value, the lack of educational guidelines, lack of auditor's competence and lack of experienced specialists can affect the quality of auditing fair value, and these issues point to the need for auditing knowledge and revision of audit standards. Also, the Audit Organization is the most important reference in the codification of educational guidelines on auditing fair value estimates; therefore, it is necessary that the Audit organization takes the necessary steps to codification these guidelines.

Analytical procedures” means the analysis of significant ratios and trends including the tracking the financial and non-financial fluctuations and relations that are inconsistent with other relevant information or deviate from predicted amounts. Auditors are required to use analytical procedures at least in the planning and the overall review stages. The aim of this study is to evaluate the use of client’s computer accounting information system capabilities in the implementation of analytical procedures by auditors. Some information necessary for implementation of analytical procedures are obtained from the client’s computer accounting system. In addition, because of the more capacity of income statement accounts for implementation of analytical procedures, the system capabilities will be more used in audit of income statement items than balance sheet items. For the study, a questionnaire is sent to Iranian CPAs and eventually 92 responses are received. The results indicate the use of the client computer accounting information system capabilities in the implementation of analytical procedures. Also, analytical procedures are more used for income statement items than the balance sheet items. In addition, there is no significant difference between men and women in the use of computer accounting information system capabilities in implementation of Analytical procedures. But, those with less work experience, higher education than a bachelor's degree, and more familiarity with computer information system, use the higher level of accounting information system capabilities in implementation of analytical procedures

In today's world, large enterprises, geographical and technological development, the temptation of fraud among managers, employees and external individuals associated with organizations and firms have provided. Fraud and corruption, a fact that can not be easily ignored, a problem that causes administrative system to compromised health and consequently high cost of business and society learn to distrust space. The traditional view that the only duty of the government and courts dealing with fraud knows, has no place in today's complex economy .Therefore, it is necessary to except the judiciary and the government, all factors, including managers, employees, auditors and accountants are also in the fight against corruption and fraud actor. (S.amacher, 2011)
Given the importance and necessity of monitoring the auditors to discuss the role of corruption and fraud in health administration , this study deals with the issue The population of the study, auditors, senior auditors and audit firms, benefit administrators who guide their number is over 150 people. Using the formula to determine the sample size, the sample for a questionnaire survey of 60 to 95 percent, respectively. Data were collected through a questionnaire containing 46 questions that are appropriate to the objectives of the study were used. The questionnaire was distributed in 06cases, of which 50 were completed and analyzed. For data analysis, frequency distribution, graphs, mean and standard deviation were used as the main tool for doing that is spss software. The findings of this study, the relationship between auditors and the supervisory role of the administrative system of health promotion shows , so that the direct relationship between auditors supervision ( ethics and codes of ethics in accounting , planning , monitoring internal controls and monitoring of internal audit ) and administrative health data ( rule of law , accountability, transparency , integrity ) emphasizes . It is worth mentioning that most of the relationship between health and integrity of ethics and ethical to the 0.287 was confirmed.

In recent years, developed countries have witnessed the appearance and rapid evolution of the audit committee. The expansion of international activities, aggravation of activities of public companies for access to competitive merits, the increase in liabilities due to damages made to the environment, the role and effects of management estimations in figures reflected in financial statements and reports, the lack of a valid basis for external auditors to evaluate the claims made by management on the quality of internal control structures, the widespread use of computer systems and subsequently the complexities of supervising the system's controls have resulted in an increase in the formation and utilization of audit committees.Nowadays, authentic management, control and the supervision of various issues of public companies have become major issues propounded in the economic systems of various countries across the world including Iran. Considering the changes that have been occurring in today's world, protection of the interests of investors as providers of capital and also the most significant users of accounting information and financial reports has become more important than ever. The establishment and expansion of audit committees is one of the strategies that is expected to be influential in the protection of interests of various groups of users of accounting information and financial reports. A number of companies in developed countries have nowadays established audit committees to take over the role of supervising accounting procedures and operations, and the financial reporting system of economic entities (Arbab Soleimani and Nafari, 2008). The role of the audit committee as an influential factor in increasing the utility of the presentation of financial reports shall continue and the effective audit committee shall play a part in filling the credit vacuum that is present in today's financial reports. Research Hypotheses: Eight hypotheses have been formulated to examine the role played by the audit committee and obstacles that prevent its establishment and utilization in Iran, as follows: 1-The audit committee helps maintain the relationship between the entity's board of directors and auditors. 2-The presence of an audit committee increases the independency of the external auditor with regards to the entity's board of directors. 3-The presence of an audit committee increases the efficiency and effectiveness of accounting and internal auditing units within each economic entity. 4-The authentic performance of the audit committee is a preventive factor for managers with regard to internal control systems and fraud. 5-The authentic performance of the audit committee improves the quality of financial reports. 6-Unfamiliarity with the audit committee and its influential role are among the factors for the avoidance of formation and utilization of audit committees in Iranian economic entities. 7-Tendencies of Iranian managers to centralize are also a factor in avoiding the formation and utilization of audit committees in Iranian economic entities. 8-The absence of Regulations requiring companies listed on Tehran Stock Exchange to establish an audit committee is again a factor for the non-establishment and utilization of audit committees in economic entities in Iran. Analysis of general and specialized information within the questionnaires was performed using descriptive statistical methods including frequency distributions, absolute distributions and arithmetic mean, and specialized information on the questionnaires were also analyzed using statistical inference including binomial tests, Chisquareand one sample t tests within a 95% confidence interval. Research Results of the research showed that: 1-The presence of an audit committee helps maintain the relationship between an entity's board of directors and its auditors. 2-The presence of an audit committee increases the auditor's independency from the entity's board of directors. 3-Audit committees increase the efficiency and effectiveness of accounting and auditing units. 4-The presence of an audit committee results in the promotion of the following:Ensuring the establishment of an integral internal control system, Effectiveness and quality of internal control systems Safeguarding assets of the economic entity Reducing chances of errors, irregularities, illegal actions, fraud, swindling, and violation of the internal control systems. Moreover the audit committee can prevent any optional change in accounting procedures by the entity's management. 5-The audit committee holds a crucial role in the following: Preparation and presentation, by the economic entity, of easy to understand information that responds to the needs of the users of financial reports. Discovery of significant financial errors and fraud Encouraging the board of directors to present integral financial reports and increasing the company's credit rating and reliability of its reports. 6-Unfamiliarity of the various groups of users of accounting information and financial reports, regulation bodies and professional authorities in accounting and auditing in Iran with the role played by the audit committee and the impact of investor's interests as capital providers are among the obstacles for its establishment and utilization in Iranian entities. 7-Tendencies of managers to centralization in Iran are another obstacle in the establishment and application of the audit committee in Iranian entities. 8-The other factor for non establishment and utilization of an audit committee would be the absence of any regulation requiring companies listed on Tehran Stock Exchange to hold such committees. Conclusion and Suggestions: Results indicate that the establishment and utilization of an audit committee is quite effective in the prevention of illegal actions, improvement of the financial reporting process and also the presentation of transparent and reliable information and financial reports. Moreover, the unfamiliarity of Iranian economic entities with these committees, the tendency of Iranian managers to centralize, and the absence of regulations by Tehran Stock Exchange are among the factors for non-establishment and utilization of audit committees in Iran.Since, according to research results the presence of an audit committee can have a very significant impact on the quality of financial reports, it is deemed necessary for other studies to be carried out on the necessity of establishing an audit committee in Iranian economic entities including the following subjects: An investigation of the influence of audit committee on the effectiveness and efficiency of the activities of operational auditors. An investigation of the influence of audit committees on an entity's value. An investigation of the influence of the audit committee on attracting foreign investors to invest in Iranian entities. Examining the effects of the presence of an audit committee on the neutrality of the internal auditors.