The optimal choice of futures scenarios auditing profession with grounded theory approach

The future of “auditing” like any other phenomena depends on a range of variables: conditions such as forthcoming development in international trade globalization understanding needs of auditors and stakeholders for modern financial services and consulting as well as developments in information technology, could all have their own effects.

This research lies in the application research category seeking to show practical problems in “auditing”. Sample is comprised of 16 experts and professional auditors. In the absence of a previous model for such research, factors affecting the further of auditing were considered.Technically, grounded theory and analytic network process (ANP) have been untiled. To achieve this objection, a primary model was developed; ultimately using partial least square regression, an optimum model was evolved.

For the first time as adomestic research, endeavor was made to grade sixty six relatively more important factors out of one hundred and one variables affecting future of auditing through a systematic review of the relevant elements.Based on the results found, social status, infective training and educational courses and government intervention in setting financial reporting regulations, have highest effects on auditing.Furthermore, based on the scenario-making for the optimum model, a model which utilized IFRS requirements and business cycles as a modifying element was found to be more effective as compared to the model using such factors as explanatory or intermediaries in the model.