AFFECT OF NIN-AUDIT SERVICES OF AUDIT FIRMS ON TYPES OF AUDIT REPORTS

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NOORIFARD YADOLLAH; FAIZPOR AGHDAM HEYDAR

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

Journal Paper

Paper Information

Journal: JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING Year:2012 | Volume:1 | Issue:2 Page(s): 1-13

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Information Journal Paper

Title

AFFECT OF NIN-AUDIT SERVICES OF AUDIT FIRMS ON TYPES OF AUDIT REPORTS

Author(s)

NOORIFARD YADOLLAH | FAIZPOR AGHDAM HEYDAR | Issue Writer Certificate

Keywords

AUDIT FIRMSQ1

NON-AUDIT SERVICESQ3

KIND OF AUDIT REPORTQ2

INDEPENDENCE AUDITORQ2

Abstract

In relation to the formation of Iranian Association of Certified Accountants and the election of AUDIT FIRMS that are entrusted by society, the competition among the firms have been increased and they are trying to increase their income by the means of delivering different services, and for this purpose, these firms are inclined to give some NON-AUDIT SERVICES to their client.So, the purpose of this study is analyzing of affect of non audit services which simultaneously are being done with financial statements by auditors that is based on financial audits report.The method of gathering data is inductive and analysis. The statistical society are all of AUDIT FIRMS Iranian Association of Certified Public Accountants (IACPA) in tehran and the test of researcher hypothesis of chi-square tests and kolmogorov-smironov test through SPSS software program has been used.Research results represent that when the four type of NON-AUDIT SERVICES are being done with financial audits simultaneously by AUDIT FIRMS firms, auditors here less likely to issue unmodified reports.

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APA: Copy

NOORIFARD, YADOLLAH, & FAIZPOR AGHDAM, HEYDAR. (2012). AFFECT OF NIN-AUDIT SERVICES OF AUDIT FIRMS ON TYPES OF AUDIT REPORTS. JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING, 1(2), 1-13. SID. https://sid.ir/paper/237961/en

Vancouver: Copy

NOORIFARD YADOLLAH, FAIZPOR AGHDAM HEYDAR. AFFECT OF NIN-AUDIT SERVICES OF AUDIT FIRMS ON TYPES OF AUDIT REPORTS. JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING[Internet]. 2012;1(2):1-13. Available from: https://sid.ir/paper/237961/en

IEEE: Copy

YADOLLAH NOORIFARD, and HEYDAR FAIZPOR AGHDAM, “AFFECT OF NIN-AUDIT SERVICES OF AUDIT FIRMS ON TYPES OF AUDIT REPORTS,” JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING, vol. 1, no. 2, pp. 1–13, 2012, [Online]. Available: https://sid.ir/paper/237961/en

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