AN EMPRICAL STUDY ABOUT AUDITOR'S JUDGMENT IN APPLYING OF ANALYTICAL PROCEDURES

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FAKHARI HOSSIEN; KASHANIPOOR MOHAMAD; Afshari Mehdi; POURMOUSA ALI AKBAR

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Journal: JOURNAL OF AUDIT SCIENCE Year:2013 | Volume:13 | Issue:52 Page(s): 0-0

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Title

AN EMPRICAL STUDY ABOUT AUDITOR'S JUDGMENT IN APPLYING OF ANALYTICAL PROCEDURES

Author(s)

FAKHARI HOSSIEN | KASHANIPOOR MOHAMAD | Afshari Mehdi | POURMOUSA ALI AKBAR | Issue Writer Certificate

Keywords

ANALYTICAL PROCEDURESQ2

AUDITED JUDGMENT EXPECTED GROSS PROFITQ2

NOT AUDITED BOOK VALUES AND BIASED JUDGMENTQ2

Abstract

judgment is very important in in financial statement audting So that the whole process accompanied by the auditor's judgment. How the auditor's judgment in applying ANALYTICAL PROCEDURES as part of the auditing process, is a topic that has been under-researched. The purpose of this study is How the auditor's judgment in applying ANALYTICAL PROCEDURES, is affected or not from Non Audited financial data of the current year or audited financial data of previous years? Also In this study, the level of interaction of auditor's judgment would be reviewed. more specifically the study examines the interaction of auditor judgment whether or not the process of preparing and disclosure of financial statements in the current year is the same as or different from previous years will be reviewed.The study was semi experimental study conducted through distributions of questioners between independent auditors. The Research methods were include the opinion of independent auditors in the test and control groups about the information of companys non-audited income statement in the current year and audited information of previous years. Also In the questioner reques them make estimates about the percentage of gross in current year and upper and lower bounds of gross income of current year.The research findings showed that the auditor's judgment in applying ANALYTICAL PROCEDURES affected by not audited financial statements in the current year. The results also indicate that if process of preparing and disclosure of financial statements in the current year was different to information in previous years, the auditor's judgment in applying ANALYTICAL PROCEDURES are more biased judgment. The Contribution of results of this research is that In addition to the theoretical development of ANALYTICAL PROCEDURES in audit, it can indicate the role and use of these procedures by auditors in the audit process.

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APA: Copy

FAKHARI, HOSSIEN, KASHANIPOOR, MOHAMAD, Afshari, Mehdi, & POURMOUSA, ALI AKBAR. (2013). AN EMPRICAL STUDY ABOUT AUDITOR'S JUDGMENT IN APPLYING OF ANALYTICAL PROCEDURES. JOURNAL OF AUDIT SCIENCE, 13(52), 0-0. SID. https://sid.ir/paper/395225/en

Vancouver: Copy

FAKHARI HOSSIEN, KASHANIPOOR MOHAMAD, Afshari Mehdi, POURMOUSA ALI AKBAR. AN EMPRICAL STUDY ABOUT AUDITOR'S JUDGMENT IN APPLYING OF ANALYTICAL PROCEDURES. JOURNAL OF AUDIT SCIENCE[Internet]. 2013;13(52):0-0. Available from: https://sid.ir/paper/395225/en

IEEE: Copy

HOSSIEN FAKHARI, MOHAMAD KASHANIPOOR, Mehdi Afshari, and ALI AKBAR POURMOUSA, “AN EMPRICAL STUDY ABOUT AUDITOR'S JUDGMENT IN APPLYING OF ANALYTICAL PROCEDURES,” JOURNAL OF AUDIT SCIENCE, vol. 13, no. 52, pp. 0–0, 2013, [Online]. Available: https://sid.ir/paper/395225/en

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