Presenting the model to development skills and quality of work of an Auditor from the profession and employer’s point of view
The goal of this research is to define a model to improve the quality of work of auditors from the professional perspective of employers using fundamental equations. In order to meet this goal, after the study of literary of the case and also the research background, 33 indicators that were adapted...
| Main Authors: | , , |
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| Format: | Article |
| Language: | fas |
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Alzahra University
2022-09-01
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| Series: | پژوهشهای تجربی حسابداری |
| Subjects: | |
| Online Access: | https://jera.alzahra.ac.ir/article_6573_462f938c5615acaeb7631c28f12bb203.pdf |
| _version_ | 1797955956772962304 |
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| author | esfandiar malekian yahya kamyabi hadi ebrahimi majd |
| author_facet | esfandiar malekian yahya kamyabi hadi ebrahimi majd |
| author_sort | esfandiar malekian |
| collection | DOAJ |
| description | The goal of this research is to define a model to improve the quality of work of auditors from the professional perspective of employers using fundamental equations. In order to meet this goal, after the study of literary of the case and also the research background, 33 indicators that were adapted to the environmental features of Iran, were defined as skill related parameters to improve the quality of auditor’s work. These indicators were grouped to 6 main divisions, and then were given to a community of auditors and financial managers from best known companies as a questionnaire. The results from 300 individuals (142 auditors and 158 financial managers) shows that from a professional perspective, skills like bookkeeping, professional software skills, social awareness, auditing schedule conformity, risk taking and project management are the most crucial skills needed to be mastered by the employees. From the point of view of an auditing employer, the most important skills are analytical, personal, communicational and leadership skills. |
| first_indexed | 2024-04-10T23:42:23Z |
| format | Article |
| id | doaj.art-37b343301eaf4e8fb94841bbc84c6984 |
| institution | Directory Open Access Journal |
| issn | 2251-8509 2538-1520 |
| language | fas |
| last_indexed | 2024-04-10T23:42:23Z |
| publishDate | 2022-09-01 |
| publisher | Alzahra University |
| record_format | Article |
| series | پژوهشهای تجربی حسابداری |
| spelling | doaj.art-37b343301eaf4e8fb94841bbc84c69842023-01-11T06:16:05ZfasAlzahra Universityپژوهشهای تجربی حسابداری2251-85092538-15202022-09-0112328130010.22051/jera.2019.24663.23536573Presenting the model to development skills and quality of work of an Auditor from the profession and employer’s point of viewesfandiar malekian0yahya kamyabi1hadi ebrahimi majd2professor, Department of Accounting, Mazandaran University, Mazandaran, Iran.Associate Professor, Department of Accounting, Mazandaran University, Mazandaran, Iran.Ph.D. Student, Department of Accounting, Mazandaran University, Mazandaran, Iran.The goal of this research is to define a model to improve the quality of work of auditors from the professional perspective of employers using fundamental equations. In order to meet this goal, after the study of literary of the case and also the research background, 33 indicators that were adapted to the environmental features of Iran, were defined as skill related parameters to improve the quality of auditor’s work. These indicators were grouped to 6 main divisions, and then were given to a community of auditors and financial managers from best known companies as a questionnaire. The results from 300 individuals (142 auditors and 158 financial managers) shows that from a professional perspective, skills like bookkeeping, professional software skills, social awareness, auditing schedule conformity, risk taking and project management are the most crucial skills needed to be mastered by the employees. From the point of view of an auditing employer, the most important skills are analytical, personal, communicational and leadership skills.https://jera.alzahra.ac.ir/article_6573_462f938c5615acaeb7631c28f12bb203.pdfauditor qualityauditor skillprofessionemployer |
| spellingShingle | esfandiar malekian yahya kamyabi hadi ebrahimi majd Presenting the model to development skills and quality of work of an Auditor from the profession and employer’s point of view پژوهشهای تجربی حسابداری auditor quality auditor skill profession employer |
| title | Presenting the model to development skills and quality of work of an Auditor from the profession and employer’s point of view |
| title_full | Presenting the model to development skills and quality of work of an Auditor from the profession and employer’s point of view |
| title_fullStr | Presenting the model to development skills and quality of work of an Auditor from the profession and employer’s point of view |
| title_full_unstemmed | Presenting the model to development skills and quality of work of an Auditor from the profession and employer’s point of view |
| title_short | Presenting the model to development skills and quality of work of an Auditor from the profession and employer’s point of view |
| title_sort | presenting the model to development skills and quality of work of an auditor from the profession and employer s point of view |
| topic | auditor quality auditor skill profession employer |
| url | https://jera.alzahra.ac.ir/article_6573_462f938c5615acaeb7631c28f12bb203.pdf |
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