USEFULNESS OF INDEPENDENT AUDITOR'S REPORT

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SAJJADI SEYED HOSSEIN; DASTGIR M.; NASEH L.

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Journal: Year:2005 | Volume:22 | Issue:2 (43) Page(s): 1-10

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Information Journal Paper

Title

USEFULNESS OF INDEPENDENT AUDITOR'S REPORT

Author(s)

SAJJADI SEYED HOSSEIN | DASTGIR M. | NASEH L. | Issue Writer Certificate

Keywords

INDEPENDENT AUDITOR'S REPORT

IRREGULARITIE

FRAUD

ERROR

ACCOUNTING ESTIMATE

GOING CONCERN CONCEPT

Abstract

This paper studies the usefulness of INDEPENDENT AUDITOR'S REPORT from financial managers' point of view of the Iranian quoted companies in Tehran's stock exchange. The results of this study indicate that financial managers of the sampled firms view the INDEPENDENT AUDITOR'S REPORT as having an important role in discovering and reducing the possibilities of IRREGULARITIEs, FRAUDs and in evaluating the basis of ACCOUNTING ESTIMATEs. Results also show that the role of the INDEPENDENT AUDITOR'S REPORT does not improve internal controls or help discovering and reducing ERRORs and providing a basis for assessment of GOING CONCERN CONCEPT.

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APA: Copy

SAJJADI, SEYED HOSSEIN, DASTGIR, M., & NASEH, L.. (2005). USEFULNESS OF INDEPENDENT AUDITOR'S REPORT. JOURNAL OF SOCIAL SCIENCES AND HUMANITIES OF SHIRAZ UNIVERSITY, 22(2 (43)), 1-10. SID. https://sid.ir/paper/546907/en

Vancouver: Copy

SAJJADI SEYED HOSSEIN, DASTGIR M., NASEH L.. USEFULNESS OF INDEPENDENT AUDITOR'S REPORT. JOURNAL OF SOCIAL SCIENCES AND HUMANITIES OF SHIRAZ UNIVERSITY[Internet]. 2005;22(2 (43)):1-10. Available from: https://sid.ir/paper/546907/en

IEEE: Copy

SEYED HOSSEIN SAJJADI, M. DASTGIR, and L. NASEH, “USEFULNESS OF INDEPENDENT AUDITOR'S REPORT,” JOURNAL OF SOCIAL SCIENCES AND HUMANITIES OF SHIRAZ UNIVERSITY, vol. 22, no. 2 (43), pp. 1–10, 2005, [Online]. Available: https://sid.ir/paper/546907/en

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