Flexibility in accounting an opportunity for the company that through the manipulation of financial information، have some abuses to cover their actual financial swing. Therefore، the aim of this study is investigate the impact of Auditors ethical on the discovery of ma More
Flexibility in accounting an opportunity for the company that through the manipulation of financial information، have some abuses to cover their actual financial swing. Therefore، the aim of this study is investigate the impact of Auditors ethical on the discovery of manipulated financial data. For this purpose the indicators information of independence، integrity، impartiality and ethical rules on how the ethics of auditors، by means of questionnaires from the auditors and CPAs were collected and analyzed. Inferential tests results of mean and confirmatory factor analysis of structural equation showed that Auditor's ability to detect manipulated of financial information is impacted by Ethical rules of auditing، independence، impartiality and integrity and ethical aspects of the audit considerably. So that the integrity and impartiality of auditors were determined as the most important factor discovered by manipulating financial data.
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With the advancement of technology and the need for new systems and institutions, legislators need to legislate in accordance with the needs of the day, to legislate on the use of these technologies to reduce the abuse of this technology as much as possible. One of the More
With the advancement of technology and the need for new systems and institutions, legislators need to legislate in accordance with the needs of the day, to legislate on the use of these technologies to reduce the abuse of this technology as much as possible. One of the issues facing the world is economic corruption. Corruption such as money laundering, which requires legal action and solutions. Countries have resorted to civic accreditation to combat moral corruption and reduce legal conflicts. In Iran, the scheme is still not legal, and financial and credit institutions and banks are required to provide credit to their customers, which is not limited to finance and has a wide range of issues.
The subject of this research is the place and role of civic validation in ethical rules. Ethics provides us with guidelines for a valuable and transcendent life.
It lies in human beings and in order for human beings to reach their worthy perfection, they must also flourish this aspect of existence; And this perfection is possible by practicing a set of moral rules; In all societies and eras, individuals have regulated their relationships within the framework of rules and regulations that have been the basis of these ethical rules. Morality speaks of goodness and ugliness or merit and indecency. The present study will examine the place of validation in ethical rules and what effect they will have on each other.
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