THE BENEFITS OF INDEPENDENT AUDITOR REPORT POINTS IN TRANSPARENCY OF FINANCIAL STATEMENTS IN BUSINESS BANKS

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MADRAKIAN HASSAN; KARBASI YAZDI HOSSEIN; KHOSH MEHR ABBAS

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Journal: The Financial Accounting and Auditing Researches Year:2010 | Volume:2 | Issue:7 Page(s): 121-139

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Title

THE BENEFITS OF INDEPENDENT AUDITOR REPORT POINTS IN TRANSPARENCY OF FINANCIAL STATEMENTS IN BUSINESS BANKS

Author(s)

MADRAKIAN HASSAN | KARBASI YAZDI HOSSEIN | KHOSH MEHR ABBAS | Issue Writer Certificate

Keywords

BALANCE SHEET ITEMS REPORTINGQ2

LOSS- INCOME ITEMS REPORTINGQ3

LIQUIDITY POWER EVALUATINGQ3

ACCOUNTING PROCEDURESQ3

Abstract

Financial auditing is recognized as an instrument to improve the quality of financial statements of banks at different periods of accounting. In this respect, large sums of money are spent annually for conducting such kind of auditing. Thus, this is expected to provide banks with fruitful results.The present research has studied the usefulness of the paragraphs of independent auditor & legal inspector report in the transparency of financial statements of governmental commercial banks and is considered as an applied research. The population of research includes 30 casess of Paragraphs of auditing report which have been examined through binomial distribution statistical method during the years 2003 to 2007. This research includes a main hypothesis and four subordinate hypotheses.The research result indicated that the main hypothesis was rejected. Removal of paragraphs during the years under study has resulted in the lack of transparency of financial statements.

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APA: Copy

MADRAKIAN, HASSAN, KARBASI YAZDI, HOSSEIN, & KHOSH MEHR, ABBAS. (2010). THE BENEFITS OF INDEPENDENT AUDITOR REPORT POINTS IN TRANSPARENCY OF FINANCIAL STATEMENTS IN BUSINESS BANKS. THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES, 2(7), 121-139. SID. https://sid.ir/paper/197947/en

Vancouver: Copy

MADRAKIAN HASSAN, KARBASI YAZDI HOSSEIN, KHOSH MEHR ABBAS. THE BENEFITS OF INDEPENDENT AUDITOR REPORT POINTS IN TRANSPARENCY OF FINANCIAL STATEMENTS IN BUSINESS BANKS. THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES[Internet]. 2010;2(7):121-139. Available from: https://sid.ir/paper/197947/en

IEEE: Copy

HASSAN MADRAKIAN, HOSSEIN KARBASI YAZDI, and ABBAS KHOSH MEHR, “THE BENEFITS OF INDEPENDENT AUDITOR REPORT POINTS IN TRANSPARENCY OF FINANCIAL STATEMENTS IN BUSINESS BANKS,” THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES, vol. 2, no. 7, pp. 121–139, 2010, [Online]. Available: https://sid.ir/paper/197947/en

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