آمار
| تعداد نشریات | 50 |
| تعداد شمارهها | 2,232 |
| تعداد مقالات | 20,476 |
| تعداد مشاهده مقاله | 25,286,786 |
| تعداد دریافت فایل اصل مقاله | 22,939,114 |
Investigating Problems and Obstacles of the Risk-Based Auditing in Iran and Prioritizing them | ||
| International Journal of Finance & Managerial Accounting | ||
| مقاله 5، دوره 4، شماره 15، دی 2019، صفحه 61-72 اصل مقاله (920.53 K) | ||
| نوع مقاله: Original Article | ||
| نویسندگان | ||
Seyed Mansour Yazdaniyan1؛ Mohsen Dastgir  2
| ||
| 1PhD Candidate in Accounting, Islamic Azad University, Mobarakeh, Iran | ||
| 2Professor of Accounting, Islamic Azad University, Khorasgan (Isfahan), Iran (Corresponding Author) | ||
| چکیده | ||
| In this study, we investigate the problems and obstacles of implementing the risk-based auditing in Iran. We set four hypotheses and used questionnaire containing 45 questions to collect the required data. The questionnaires were distributed between Iranian certified public accountants who were partners or directors of audit firms and audit organizations member of Iranian certified public accountant institute. To determine the validity of the research questionnaire limited number of questionnaires distributed between small sample of respondents and their views taken into account. The Cronbach’s alpha test is used to measure reliability of the questionnaire. The results of this study indicated that, lack of the theoretical foundations and regulations of risk-based auditing in Iran, structure and function of auditors and audit firms and factors related to the clients are the obstacles and limitations on implementation of risk-based auditing in Iran Then the most important factors prioritized using fuzzy hierarchy analysis. For this reason, a questionnaire was developed with 16 factors from approved hypotheses. Results revealed that related factors with the auditors and unfamiliarity of auditors with IT and lack of educational resources were the most important obstacles and limitations on implementation of the risk-based auditing in Iran. | ||
| کلیدواژهها | ||
| limitations on implementation of risk-based auditing؛ auditors؛ employers؛ rules and regulations | ||
| مراجع | ||
|
1) Asadi, Gholam Hossein; Ashkani, Behrouz; Investigate the relationship between the quality of audit firms, professional audit opinion and profit management, Journal Auditing, Theory and Practice " Autumn 2014, First Year - Issue 2,
2) 2.Akrami Moghaddam, Effat; "Obstacles removal strategies"Journal of Management and Accounting Researches, No. 29, November 2016
3) Pourali, Mohammad Reza; Radan, Roya; "The risk-based audit, a new approach" First Conference on Accounting and Management, 2012
4) 4.Amiri, Elahe; Hajiha, Zohre 2018 , "Investigating the relationship between the audit committee activities and the quality of the internal control system in companies accepted in the Tehran Stock Exchange" Accounting Knowledge and audit management, in Issue 62
5) Bagherpour and Lashany, Ali, Mustafa Jahanbani and she Zafarzadeh, Somaye;2012 an experimental model for the implementing and deployment of internal audit risk-based in Iran, the tenth National Conference on Accounting, Tehran, Alzahra University
6) Hajiha, Zohre 2010, Investigate the relationship between inherent and control risk to risk-based auditing approach. Financial Accounting, second year , No 6, 95-120
7) Hajiha, Zohre 2010, "Difference in the perception of senior auditors in two private and public sector audits of audit risk assessment in Iran's audit environment" Financial Accounting and Audit Research, Second Year, No. 7,171 -201
8) Shokri, Mahnaz, Zarei, Reza, Fatahi, Negin, Mohammadi, Meysam, 2014, "Investigating the Concepts of Audit Risk and Its Role in Risk-Based Auditing", International Conference on Accounting, Economics and Financial Management.
9) Shalilah, Mehdi, familiarity with the audit committee quality control committee, Auditor's Journal, 2009, No. 30
10) Ghorbani, Saeed; Aghaie, Mohammad Ali; Ahmadian, Vahid; Nikzad Qadikalaie, Mahdis; 2014, Examination of system-based audit model failures and the possibility of replacing it with risk-based auditing model in Iran Audit knowledge; No. 57; 129-146
11) Ghaviandam, Afshar "Obstacles and Problems of establishing a risk-based audit in Iran. Journal .2013, Auditor, No. 65
12) Risk Management Magazine, 2015, July 3
13) Molainejad, Mehdi, Ataee, Aboozar, "Identifying and Prioritizing the Barriers and Constraints of Implementing a Risk-Based Audit Project Using Fuzzy Hierarchy Method", Auditor's Journal, Number 70, 2014
14) Naderian, Mohammad Reza, Saffar, Mohammad Javad, 2001, "Auditor's Responsibility for Fraud", Auditor, No. 13, 54-56
15) American Institute of Certified Public Accountants (AICPA). (2005). AICPA professional Standards. NewYork:. AICPA ,Inc
16) Beattie V., Fearnley S. and Brandt R. ,(2002). "Auditor Independence and Audit Risk in the UK: a Reconceptualisation ", Presented at the American Accounting Association Professionalism and Ethics Symposium, August.
17) Francis Nyarombe,Enock Gideon Musau,Irene Kavai, Dr kirui kipyegon, 2015, The effect of risk-based audit approach on the implementation of internal control systems: a case of Uasin Gishu County, International Journal of Business and Management Invention, January
18) Lee –Heang, Azham, Ali (2008). “The evolution of auditing: An analysis of the historical development”. Journal of modern accounting and auditing, Vol: 4, No: 12
19) Nestor Amahalu, Mary-Fidelis Chidoziem Abiahu, Obi Chinyere, Okika Christian, 2017, " Effect of Risk-Based Audit on Quality Internal Control of Selected Deposit Money Banks in Nigeria",
20) Philip Ayagre, 2014, " The Adoption Of Risk-based Internal Auditing In Developing Countries:The Case Of Ghanalan Companies", European Journals of Accounting Auditing and Finance ResearchVol.2,No.7,pp.52-65
21) William F. Messier Jr.(2014). "An approach to learning risk-based auditing". Journal of accounting Education No.32,pp.276-287
22) Salehi Mahdi. (2011). "A study of risk-based auditing barriers Some Iranian evidence".African journal of business management No 228484183 | ||
|
آمار تعداد مشاهده مقاله: 260 تعداد دریافت فایل اصل مقاله: 350 |
||
