THE REASONS THAT PREVENT THE DEVELOPMENT OF OPERATIONAL AUDITING IN IRAN FROM THE VIEWPOINT OF THE AUDITING INSTITUTIONS MANAGERS

Q: How can I download an article?

To download an article from SID, first log in to the site, search for the article title, and click on the 'Download Article' option.

Q: How can I download an ISI article?

To download an ISI article on SID, enter the keyword or article title in the search bar, view the relevant results, click on the desired article, and select the 'Download Article' option.

Q: How can I access the SID database?

To access the SID database, visit SID.ir, create an account, and log in to access scientific resources.

Q: Is downloading articles from SID free?

Some articles on SID are available for free, while others require payment. Details are specified on the article's page.

MAHAM KEYHAN; HEIDARPOOR FARZANEH; HOSEINI SEIED ALI

Scientific Information Database (SID) - Trusted Source for Research and Academic Resources

Journal Paper

Paper Information

Journal: The Financial Accounting and Auditing Researches Year:2011 | Volume:2 | Issue:8 Page(s): 131-159

Download Full-Text

مرکز اطلاعات علمی Scientific Information Database (SID) - Trusted Source for Research and Academic Resources

Persian Verion

View:

23,728

Download:

Cites:

Information Journal Paper

Title

THE REASONS THAT PREVENT THE DEVELOPMENT OF OPERATIONAL AUDITING IN IRAN FROM THE VIEWPOINT OF THE AUDITING INSTITUTIONS MANAGERS

Author(s)

MAHAM KEYHAN | HEIDARPOOR FARZANEH | HOSEINI SEIED ALI | Issue Writer Certificate

Keywords

OPERATIONAL AUDITINGQ3

ECONOMICAL PREVENTIVESQ3

TECHNICAL PREVENTIVESQ3

SOCIAL PREVENTIVESQ3

Abstract

The main target of the research is to find out and categorize the execution bottlenecks on OPERATIONAL AUDITING and which of them is the most important. Based on the theoretical issues and study of results from the researches on the subject, the theoretical aspects of the issue was studied and the bottlenecks on the application of the OPERATIONAL AUDITING were identified which were divided into three sections, economical, technical and social, and hereby several assumptions were introduced which stated the relations amongst these three variables and the development of the OPERATIONAL AUDITING.The time period of research is the year 1388. To analyze the hypotheses, a statistical sample comprises of 100 shareholders of the auditing institutions being the members of the society of the Iranian chartered accountants being randomly selected. Upon sampling and statistical analysis of the discussion attributes, the results were tested; accentuations three hypotheses of this study were accepted.As results get to show from this study that social, economical and technical factors in order are important execution bottlenecks on OPERATIONAL AUDITING development in Iran.

Cites

THE EVALUATION AND RANKING OF THE DIMENSIONS AND COMPONENTS OF PERFORMANCE BASED BUDGETING IN THE IRAN WATER AND WASTEWATER COMPANY

References

Cite

APA: Copy

MAHAM, KEYHAN, HEIDARPOOR, FARZANEH, & HOSEINI, SEIED ALI. (2011). THE REASONS THAT PREVENT THE DEVELOPMENT OF OPERATIONAL AUDITING IN IRAN FROM THE VIEWPOINT OF THE AUDITING INSTITUTIONS MANAGERS. THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES, 2(8), 131-159. SID. https://sid.ir/paper/197953/en

Vancouver: Copy

MAHAM KEYHAN, HEIDARPOOR FARZANEH, HOSEINI SEIED ALI. THE REASONS THAT PREVENT THE DEVELOPMENT OF OPERATIONAL AUDITING IN IRAN FROM THE VIEWPOINT OF THE AUDITING INSTITUTIONS MANAGERS. THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES[Internet]. 2011;2(8):131-159. Available from: https://sid.ir/paper/197953/en

IEEE: Copy

KEYHAN MAHAM, FARZANEH HEIDARPOOR, and SEIED ALI HOSEINI, “THE REASONS THAT PREVENT THE DEVELOPMENT OF OPERATIONAL AUDITING IN IRAN FROM THE VIEWPOINT OF THE AUDITING INSTITUTIONS MANAGERS,” THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES, vol. 2, no. 8, pp. 131–159, 2011, [Online]. Available: https://sid.ir/paper/197953/en

Related Journal Papers