The Effect of Audit Management by Managers on Detection of Misstatements by Auditors Considering Professional Skepticism of Auditors

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SAFIPOUR AFSHAR MOJTABA; POURHEIDARI OMID; BAHARIMOGHADAM MEHDI

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Journal Paper

Paper Information

Journal: JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING Year:2018 | Volume:7 | Issue:25 Page(s): 67-80

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Information Journal Paper

Title

The Effect of Audit Management by Managers on Detection of Misstatements by Auditors Considering Professional Skepticism of Auditors

Author(s)

SAFIPOUR AFSHAR MOJTABA | POURHEIDARI OMID | BAHARIMOGHADAM MEHDI | Issue Writer Certificate

Keywords

Audit ManagementQ1

Detection of MisstatementsQ1

AuditingQ1

Professional Skepticism of AuditorQ1

Abstract

Although as it is expected that auditors possess sufficient efficiency, but evidences show that they are managed by auditors. However, auditor professional skepticism can act as an interferer factor that reduces the Audit Management. This research investigates whether manager are successful in Audit Management or not, and what is the effect of Professional Skepticism of Auditors in their efficiency and Audit Management. For this purpose a case of financial statements containing misstatements and a questionnaire measuring audit professional skepticism, has been designed and was given to auditors. The results show that managers are successful in Audit Management and diverting auditors to accounts that contain misstatements cannot affect their efficiency and ability to detect misstatements. Also, auditors professional skepticism does not affect detecting misstatements and diverting auditors has not made them more sensitive and skeptical, in order to increase their investigations and detect the misstatement and errors in other parts of financial statements.

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APA: Copy

SAFIPOUR AFSHAR, MOJTABA, POURHEIDARI, OMID, & BAHARIMOGHADAM, MEHDI. (2018). The Effect of Audit Management by Managers on Detection of Misstatements by Auditors Considering Professional Skepticism of Auditors. JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING, 7(25 ), 67-80. SID. https://sid.ir/paper/238068/en

Vancouver: Copy

SAFIPOUR AFSHAR MOJTABA, POURHEIDARI OMID, BAHARIMOGHADAM MEHDI. The Effect of Audit Management by Managers on Detection of Misstatements by Auditors Considering Professional Skepticism of Auditors. JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING[Internet]. 2018;7(25 ):67-80. Available from: https://sid.ir/paper/238068/en

IEEE: Copy

MOJTABA SAFIPOUR AFSHAR, OMID POURHEIDARI, and MEHDI BAHARIMOGHADAM, “The Effect of Audit Management by Managers on Detection of Misstatements by Auditors Considering Professional Skepticism of Auditors,” JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING, vol. 7, no. 25 , pp. 67–80, 2018, [Online]. Available: https://sid.ir/paper/238068/en

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