An Evaluation of the Independence and Competence of Iranian Association of Certified Public Accountants on the Attestation Services
Audit quality is one of the fundamental discussions in auditing theory and practice. The goal of this research can be classified in five categories: Fist, identification of significant factors in audited quality through library research of survey. Second, collecting and analyzing identified factors...
| Main Authors: | , |
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| Format: | Article |
| Language: | fas |
| Published: |
Allameh Tabataba'i University Press
2005-06-01
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| Series: | مطالعات تجربی حسابداری مالی |
| Online Access: | https://qjma.atu.ac.ir/article_4127_23f30290063668d83de0e75eb0a88979.pdf |
| Summary: | Audit quality is one of the fundamental discussions in auditing theory and practice. The goal of this research can be classified in five categories: Fist, identification of significant factors in audited quality through library research of survey. Second, collecting and analyzing identified factors among experts in the field and each factor place in auditing in IACPA by on Delphi survey. Third, analyzing of IACPA's actual audit quality by reviewing audit of financial statements of audited firms. Fourth, comparison of perceived audit quality with actual audit quality. Fifth, suggestion for important of the auditing to certified auditors. The result of the research shows that the seven variable: ( I) specialization (2) efficiency (3) discover of misstatement (4) Regulatory Mechanism (5) conflict of interest (6) Free Market Approach (7) auditor size, arc agreed upon by most experts in the field.
Also assessment of the expert in the research shows that the seven key items that are significant in audit quality are rarely adhered to in auditing by certificated auditors. Analyze of research in auditing reports of the financial statement belonging to 135 companies in the years 1381, 1383 done by IACPA shows that the experts are not efficiency. |
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| ISSN: | 2821-0166 2538-2519 |