List of Articles حسابرسی

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  1 - Investigate the impact of Auditors ethical on the discovery of manipulated financial data
     
  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. Manuscript profile
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  2 - The Role of Auditors' Social and Professional Responsibility Insurance on Audit Risk and Audit Quality Using the Delphi Approach and Structural Equations
    Ali  Khozain    
  20.1001.1.23833279.1399.10.39.10.2
  This research investigates the role of auditors' social and professional liability insurance on the risk of reputation and quality of audit using the Delphi approach. One way to eliminate risk is to transfer risk, and since auditors may face some risks for various reaso More

  This research investigates the role of auditors' social and professional liability insurance on the risk of reputation and quality of audit using the Delphi approach. One way to eliminate risk is to transfer risk, and since auditors may face some risks for various reasons, such as failures, professional liability insurance is at stake for them. This study was conducted using a Delphi approach based on 95 questionnaires completed by the auditors in 2018. Using by Structural Equations the results of the first hypothesis showed that independent auditors consider social and professional liability insurance to reduce the risk of their reputation and there is a negative and significant relationship between social insurance and professional liability insurance and the risk of auditors' reputation. The association with the second hypothesis of the results showed that social and professional liability insurance would reduce audit quality Manuscript profile
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  3 - Studying the interaction methods of the central bank supervision department with the audit and internal inspection units of banks and evaluating its impact on the efficiency and effectiveness of banking supervision
  seyed mojtaba hasani shahi sara Seyed Mohammad Reza  Raiszadeh Ali  Fallah
  20.1001.1.23833279.1400.12.46.7.3
  The aim of this study was to investigate the interactions of the central bank supervision department with the audit and internal inspection units of banks and to evaluate its impact on the efficiency and effectiveness of banking supervision. This research is applied in More

  The aim of this study was to investigate the interactions of the central bank supervision department with the audit and internal inspection units of banks and to evaluate its impact on the efficiency and effectiveness of banking supervision. This research is applied in terms of purpose, and in terms of descriptive-survey approach. In this study, all senior managers of bank branches in Tehran were considered as a statistical population of 150 people. According to Krejcie and Morgan's table, a society of this size required at least 108 statistical samples. In this study, simple random sampling method was used to select statistical samples. The main tool used in this study was a questionnaire based on experts' opinions which contained 22 items. In this questionnaire, the answers were designed based on a five-point Likert scale (from strongly disagree to strongly agree). The validity and reliability of this questionnaire were evaluated and confirmed in different ways. After distributing and collecting questionnaires and extracting data, descriptive and inferential analyzes through SPSS and LISREL software were on the agenda. In this process, descriptive analyzes were performed on the research variables, KMO test, Kolmograph-Smirnov test, confirmatory factor analysis and path analysis. Finally, the results showed that the interaction of the central bank supervision department with the internal audit units of banks has a strong and significant positive effect on the efficiency and effectiveness of banking supervision. Manuscript profile
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  4 - Presenting a model for changing the structure of audit institutions with an approach to professional ethics
  Hasan Saberi Mansoor Garkaz Ali Khozein alireza matoufi
  Although auditors may adhere to professional behavior to a certain extent, clear and continuous monitoring of auditors' behavior on the one hand and the existence of changes in the structures of auditing institutions on the other hand is important to maintain profession More

  Although auditors may adhere to professional behavior to a certain extent, clear and continuous monitoring of auditors' behavior on the one hand and the existence of changes in the structures of auditing institutions on the other hand is important to maintain professional ethics in order to control the quality of accounting work. It seems In this regard, the aim of the present study is to develop a model for changing the structure of audit institutions, focusing on the approach of professional ethics and quality control of audit work. The present study method is foundational data. The statistical population includes certified accountants, 11 of whom were selected as a statistical sample using the snowball method. Coding was done in three sections: open, central and selective coding. The results of the coding were categorized into six main categories, causal conditions, intervenors, strategy of actions, context and consequences. The requirements of environmental laws and organizational and individual barriers of institutions were placed in the category of background and context, and technical and developmental developments and the appointment and rewards of auditors in the category of intervening conditions, as well as the standardization of the structure of audit institutions and single organizational structures in the category of causal conditions. , operational policies of auditing institutions, skills and expertise of auditing institutions' members, and the needs and demands of auditing institutions' structures were placed in the category of actions and credibility of services in new structures, and adaptation to changes in new structures were placed in the category of consequences. It is hoped that the results of this study will be of great help to accounting institutions and people working in auditing institutions. Manuscript profile