The Effectiveness of Confirmation for Accounts Receivables in Auditing
"The Effectiveness of Confirmation For Accounts Receivables in Auditing", is examined by Mr. Mohsen Soltani This article has two sections. The first section reviews the literature on the various forms used for confirmation, their content and. usefulness in the receivable process. The seco...
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| Format: | Article |
| Language: | fas |
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University of Tehran
1994-09-01
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| Series: | بررسیهای حسابداری و حسابرسی |
| Online Access: | https://acctgrev.ut.ac.ir/article_25862_1633d268be855351fb33363b81c92ed5.pdf |
| _version_ | 1818116174622228480 |
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| author | محسن سلطانی |
| author_facet | محسن سلطانی |
| author_sort | محسن سلطانی |
| collection | DOAJ |
| description | "The Effectiveness of Confirmation For Accounts Receivables
in Auditing", is examined by Mr. Mohsen Soltani This article
has two sections. The first section reviews the literature on the
various forms used for confirmation, their content and. usefulness
in the receivable process. The second section discusses the
findings of an empirical research on the same subject where a
sample of the government controlled corporations was selected by
the author and their financial statements were examined. The
author further discusses auditing standards and statements issued
by the international auditing societies, the interpretation of the
confromtation forms by the Iranian auditors, and difficulties
experienced by the Iranian auditing firms in applying this method . |
| first_indexed | 2024-12-11T04:18:19Z |
| format | Article |
| id | doaj.art-084b4253ac574d6f85ac141cd3e3415c |
| institution | Directory Open Access Journal |
| issn | 2645-8020 2645-8039 |
| language | fas |
| last_indexed | 2024-12-11T04:18:19Z |
| publishDate | 1994-09-01 |
| publisher | University of Tehran |
| record_format | Article |
| series | بررسیهای حسابداری و حسابرسی |
| spelling | doaj.art-084b4253ac574d6f85ac141cd3e3415c2022-12-22T01:21:11ZfasUniversity of Tehranبررسیهای حسابداری و حسابرسی2645-80202645-80391994-09-013225862The Effectiveness of Confirmation for Accounts Receivables in Auditingمحسن سلطانی"The Effectiveness of Confirmation For Accounts Receivables in Auditing", is examined by Mr. Mohsen Soltani This article has two sections. The first section reviews the literature on the various forms used for confirmation, their content and. usefulness in the receivable process. The second section discusses the findings of an empirical research on the same subject where a sample of the government controlled corporations was selected by the author and their financial statements were examined. The author further discusses auditing standards and statements issued by the international auditing societies, the interpretation of the confromtation forms by the Iranian auditors, and difficulties experienced by the Iranian auditing firms in applying this method .https://acctgrev.ut.ac.ir/article_25862_1633d268be855351fb33363b81c92ed5.pdf |
| spellingShingle | محسن سلطانی The Effectiveness of Confirmation for Accounts Receivables in Auditing بررسیهای حسابداری و حسابرسی |
| title | The Effectiveness of Confirmation for Accounts
Receivables in Auditing |
| title_full | The Effectiveness of Confirmation for Accounts
Receivables in Auditing |
| title_fullStr | The Effectiveness of Confirmation for Accounts
Receivables in Auditing |
| title_full_unstemmed | The Effectiveness of Confirmation for Accounts
Receivables in Auditing |
| title_short | The Effectiveness of Confirmation for Accounts
Receivables in Auditing |
| title_sort | effectiveness of confirmation for accounts receivables in auditing |
| url | https://acctgrev.ut.ac.ir/article_25862_1633d268be855351fb33363b81c92ed5.pdf |
| work_keys_str_mv | AT mḥsnslṭạny theeffectivenessofconfirmationforaccountsreceivablesinauditing AT mḥsnslṭạny effectivenessofconfirmationforaccountsreceivablesinauditing |