THE EFFECT OF THE PROFESSIONAL ETHICS ON THE CONFLICTS OF INTEREST IN THE PERFORMING AUDIT TAX OUTSOURCING IN IRAN

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KHANI ABDULLAH; MEHRANI KAVEH; BAGHERI JAFAR

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Journal: JOURNAL OF AUDIT SCIENCE Year:2012 | Volume:12 | Issue:49 Page(s): 0-0

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Title

THE EFFECT OF THE PROFESSIONAL ETHICS ON THE CONFLICTS OF INTEREST IN THE PERFORMING AUDIT TAX OUTSOURCING IN IRAN

Author(s)

KHANI ABDULLAH | MEHRANI KAVEH | BAGHERI JAFAR | Issue Writer Certificate

Keywords

AUDIT TAX OUTSOURCINGQ1

CONFLICTS OF INTERESTQ2

PROFESSIONAL ETHICSQ2

Abstract

On the base of Iranian direct tax act, outsourcing of tax audit by Iranian certificated public accountant (ICPA) is accepted. In the first, it was appeared that this way (the outsourcing) was the best way of tax audit performing more efficiency and effectively. But in the action, it had been appeared problems between ICPA and tax administers that the result was tax audit was less effectively and less efficiency. Research literature indicates the problem may be because the CONFLICTS OF INTEREST between ICPA and tax administer and commit to PROFESSIONAL ETHICS can reduce the conflicts. We made the standard questionnaires and examined the opinions of each of the groups in relation that how much they commit to the PROFESSIONAL ETHICS by from the member of their own group and the other group. The results indicate their opinions not only relation to the commitment, but also relation to the effect of the PROFESSIONAL ETHICS on the reduction of the conflicts and induction of the efficiency and the effectiveness is different.

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APA: Copy

KHANI, ABDULLAH, MEHRANI, KAVEH, & BAGHERI, JAFAR. (2012). THE EFFECT OF THE PROFESSIONAL ETHICS ON THE CONFLICTS OF INTEREST IN THE PERFORMING AUDIT TAX OUTSOURCING IN IRAN. JOURNAL OF AUDIT SCIENCE, 12(49), 0-0. SID. https://sid.ir/paper/406016/en

Vancouver: Copy

KHANI ABDULLAH, MEHRANI KAVEH, BAGHERI JAFAR. THE EFFECT OF THE PROFESSIONAL ETHICS ON THE CONFLICTS OF INTEREST IN THE PERFORMING AUDIT TAX OUTSOURCING IN IRAN. JOURNAL OF AUDIT SCIENCE[Internet]. 2012;12(49):0-0. Available from: https://sid.ir/paper/406016/en

IEEE: Copy

ABDULLAH KHANI, KAVEH MEHRANI, and JAFAR BAGHERI, “THE EFFECT OF THE PROFESSIONAL ETHICS ON THE CONFLICTS OF INTEREST IN THE PERFORMING AUDIT TAX OUTSOURCING IN IRAN,” JOURNAL OF AUDIT SCIENCE, vol. 12, no. 49, pp. 0–0, 2012, [Online]. Available: https://sid.ir/paper/406016/en

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