Audit Opinions, the Number and Types of clauses of the conditional Auditor’ s Remarks: The Role of Economic Crisis

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Mohammad Rezaie Fakhroddin; DIANATI DEILAMI ZAHRA; Darvand Ronak

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Paper Information

Journal: JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING Year:2021 | Volume:9 | Issue:33 Page(s): 25-39

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Title

Audit Opinions, the Number and Types of clauses of the conditional Auditor’ s Remarks: The Role of Economic Crisis

Author(s)

Mohammad Rezaie Fakhroddin | DIANATI DEILAMI ZAHRA | Darvand Ronak | Issue Writer Certificate

Keywords

Economic crisisQ1

type of auditor's reportQ1

number of audit report sectionsQ1

type of clauses of the conditional auditor’s remarksQ1

signaling theoryQ1

Abstract

Sanctions banking system and oil in recent years has led to the phenomenon exacerbated by the Economic crisis in Iran. According to the company's signaling theory, in order to avoid the company's devaluation of stock prices, it may be impossible to identify some of the costs and reserves, and this may lead to an auditor's response by issuing a modified report. But in the absence of enough evidence, the main purpose of the present study is to examine the role of the Economic crisis in the type of audit report, the number and type of clauses of the conditional auditor’ s remarks. For this purpose, a sample of 142 companies admitted to Tehran Stock Exchange during the period from 2007 to 2016 was collected and analyzed. The results of multivariate regression showed that during the Economic crisis from the pre-crisis period, the number of conditional audit reports and the number of audit report items have not increased. However, the testing of the various clauses of the audit report condition showed that there was no meaningful and direct relationship between the Economic crisis and the lack of sufficient reserve for performance taxes, the false calculation of the cost, the lack of sufficient reserve for suspecting claims, the clause not identifying the costs incurred And there is a lack of enough storage to reduce investment value.

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APA: Copy

Mohammad Rezaie, Fakhroddin, DIANATI DEILAMI, ZAHRA, & Darvand, Ronak. (2021). Audit Opinions, the Number and Types of clauses of the conditional Auditor’ s Remarks: The Role of Economic Crisis. JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING, 9(33 ), 25-39. SID. https://sid.ir/paper/409181/en

Vancouver: Copy

Mohammad Rezaie Fakhroddin, DIANATI DEILAMI ZAHRA, Darvand Ronak. Audit Opinions, the Number and Types of clauses of the conditional Auditor’ s Remarks: The Role of Economic Crisis. JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING[Internet]. 2021;9(33 ):25-39. Available from: https://sid.ir/paper/409181/en

IEEE: Copy

Fakhroddin Mohammad Rezaie, ZAHRA DIANATI DEILAMI, and Ronak Darvand, “Audit Opinions, the Number and Types of clauses of the conditional Auditor’ s Remarks: The Role of Economic Crisis,” JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING, vol. 9, no. 33 , pp. 25–39, 2021, [Online]. Available: https://sid.ir/paper/409181/en

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