THE INVESTIGATION OF AUDIT- CLIENT RELATIONSHIP AND RELEVANT PROBLEMS IN THE IRAN AUDIT ENVIRONMENT

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KHODAMIPOUR AHMAD; ALIPOUR SARMAST KAZEM

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Journal: The Financial Accounting and Auditing Researches Year:2012 | Volume:4 | Issue:14 Page(s): 111-134

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Title

THE INVESTIGATION OF AUDIT- CLIENT RELATIONSHIP AND RELEVANT PROBLEMS IN THE IRAN AUDIT ENVIRONMENT

Author(s)

KHODAMIPOUR AHMAD | ALIPOUR SARMAST KAZEM | Issue Writer Certificate

Keywords

AUDITQ1

CLIENTQ1

AUDITING PROBLEMSQ2

Abstract

In the environment affected by the globalization of the accounting and AUDITing standards, Identifying the factors and difficulties affecting on relations between AUDITors and the CLIENT and doing efforts to elimination them, may be an effective step towards expanding the AUDITing profession in Iran, So this research had been done about the relationship between CLIENT and AUDITors, and related problems in the Iran AUDIT environment. The main goal of this research is developing the literature about the relationship between the CLIENT and the AUDITor by means of investigation of relevant problems and difficulties that the AUDITors and CLIENTs are faced with them during the AUDIT process in Iran.The methodology of this research is Descriptive- survey and in the field of collecting data questionnaires are used that the structural and substantial validity is vitrified. Based on research findings, lack of experience with AUDIT staff to understand the entity's activities and lack of professional ethics from AUDITors during the AUDIT is the major problems that have been observed by the CLIENT. In addition, lack of access to the entities information and the lack of information, books and accounting records in the entity is the major problems observed by the AUDITors.

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APA: Copy

KHODAMIPOUR, AHMAD, & ALIPOUR SARMAST, KAZEM. (2012). THE INVESTIGATION OF AUDIT- CLIENT RELATIONSHIP AND RELEVANT PROBLEMS IN THE IRAN AUDIT ENVIRONMENT. THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES, 4(14), 111-134. SID. https://sid.ir/paper/198253/en

Vancouver: Copy

KHODAMIPOUR AHMAD, ALIPOUR SARMAST KAZEM. THE INVESTIGATION OF AUDIT- CLIENT RELATIONSHIP AND RELEVANT PROBLEMS IN THE IRAN AUDIT ENVIRONMENT. THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES[Internet]. 2012;4(14):111-134. Available from: https://sid.ir/paper/198253/en

IEEE: Copy

AHMAD KHODAMIPOUR, and KAZEM ALIPOUR SARMAST, “THE INVESTIGATION OF AUDIT- CLIENT RELATIONSHIP AND RELEVANT PROBLEMS IN THE IRAN AUDIT ENVIRONMENT,” THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES, vol. 4, no. 14, pp. 111–134, 2012, [Online]. Available: https://sid.ir/paper/198253/en

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