THE CURRENT AND NEW AUDIT REPORT: VIEWPOINTS OF IRANIAN AUDITORS

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JAFARI NASAB KERMANI NEDA; MOLANAZARI MAHNAZ

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Paper Information

Journal: Journal of Empirical Research in Accounting Year:2018 | Volume:7 | Issue:28 Page(s): 95-116

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Information Journal Paper

Title

THE CURRENT AND NEW AUDIT REPORT: VIEWPOINTS OF IRANIAN AUDITORS

Author(s)

JAFARI NASAB KERMANI NEDA | MOLANAZARI MAHNAZ | Issue Writer Certificate

Keywords

CURRENT AUDIT REPORTQ1

NEW AUDIT REPORTQ1

INTERNATIONAL AUDITING STANDARDSQ1

THE PUBLIC COMPANY ACCOUNTING OVERSIGHT BOARDQ1

INTERNATIONAL AUDITING AND ASSURANCE STANDARDS BOARDQ1

Abstract

As the international auditing standard no. 700 is revised and the International Auditing Standard 701 is set by the INTERNATIONAL AUDITING STANDARDS Board and both of them are executed since 15 December 2016, this research is aimed to examine the viewpoints of auditors on the current as well as the NEW AUDIT REPORT subject to recent changes in audit reports. This is a survey type research and data is collected through questionnaire. The statistical population includes audit managers and top level supervisors, partners in audit organizations and certified auditor members of the Auditing Organization and Certified Accounting Society. The statistical sample consists of 400 members of the statistical population that participated in the "Recent Changes in Auditing Reports" forum held in Feb-March 2018. From the 400 questionnaires distributed among the sample, 72 ones are considered as applicable. In order to analyze data, the one-sample t-test is applied. Research findings indicate that auditors have different opinions about advantages and disadvantages of the CURRENT AUDIT REPORT and believe in some necessary changes in the current report. Moreover, auditors confirm the NEW AUDIT REPORT and its partial and simultaneous execution in all economic units and accounting entities, as well as the disclosure of auditor tenure in the audit report. The research findings can convince standard setting authorities and Securities and Exchange organization to accept new auditing standards. Moreover, the research provides evidence of Iranian auditors' attitude toward new changes made in the auditing report.

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APA: Copy

JAFARI NASAB KERMANI, NEDA, & MOLANAZARI, MAHNAZ. (2018). THE CURRENT AND NEW AUDIT REPORT: VIEWPOINTS OF IRANIAN AUDITORS. JOURNAL OF EMPIRICAL RESEARCH IN ACCOUNTING, 7(28 ), 95-116. SID. https://sid.ir/paper/241092/en

Vancouver: Copy

JAFARI NASAB KERMANI NEDA, MOLANAZARI MAHNAZ. THE CURRENT AND NEW AUDIT REPORT: VIEWPOINTS OF IRANIAN AUDITORS. JOURNAL OF EMPIRICAL RESEARCH IN ACCOUNTING[Internet]. 2018;7(28 ):95-116. Available from: https://sid.ir/paper/241092/en

IEEE: Copy

NEDA JAFARI NASAB KERMANI, and MAHNAZ MOLANAZARI, “THE CURRENT AND NEW AUDIT REPORT: VIEWPOINTS OF IRANIAN AUDITORS,” JOURNAL OF EMPIRICAL RESEARCH IN ACCOUNTING, vol. 7, no. 28 , pp. 95–116, 2018, [Online]. Available: https://sid.ir/paper/241092/en

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