USEFULNESS OF FINANCIAL STATEMENTS IN PREDICTION OF TIME NEEDED FOR AUDITING OF COMPANY

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KASHANIPOOR M.; FAKHARI H.; HAMZEHLI M.

مرکز اطلاعات علمی Scientific Information Database (SID) - Trusted Source for Research and Academic Resources

Journal Paper

Paper Information

Journal: THE IRANIAN ACCOUNTING AND AUDITING REVIEW Year:2006 | Volume:13 | Issue:44 Page(s): 85-103

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Information Journal Paper

Title

USEFULNESS OF FINANCIAL STATEMENTS IN PREDICTION OF TIME NEEDED FOR AUDITING OF COMPANY

Author(s)

KASHANIPOOR M. | FAKHARI H. | HAMZEHLI M. | Issue Writer Certificate

Keywords

AUDITINGQ1

TIME BUDGETQ4

AUDIT TIME BUDGETINGQ4

FINANCIAL STATEMENTSQ2

Abstract

Audit TIME BUDGETing is one of the important activity of management in directing the audit institutes that depending on their accuracy have different effects on auditors and institutes.The managers’ estimate the time for AUDITING depends on their experience. In this research, we studied the usefulness of FINANCIAL STATEMENTS (balance sheet and income statement items) in predicting of time needed for AUDITING.We examined the data of 50 companies that selected randomly from the companies audited by audit organization in the period since 1376 to 1383. We use simple regression model and multi-variable regression models to study the correlations and usefulness of financial statement’s components in predicting of audit time. Statistic results show positive correlations between these items (independent variable) and audit time. Some variables such as current assets and current liabilities have highest correlation with audit time (dependent variable).Results show that multi-variable regression models are better in predicting audit time. In the models, only, one or two variables entered and the other variables removed from the models. Entering the other variables reduce the prediction capability of the models.

Cites

THE ASSOCIATION BETWEEN 'SELECTED COMPANY ATTRIBUTES AND AUDIT DELAY

References

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APA: Copy

KASHANIPOOR, M., FAKHARI, H., & HAMZEHLI, M.. (2006). USEFULNESS OF FINANCIAL STATEMENTS IN PREDICTION OF TIME NEEDED FOR AUDITING OF COMPANY. THE IRANIAN ACCOUNTING AND AUDITING REVIEW, 13(44), 85-103. SID. https://sid.ir/paper/8147/en

Vancouver: Copy

KASHANIPOOR M., FAKHARI H., HAMZEHLI M.. USEFULNESS OF FINANCIAL STATEMENTS IN PREDICTION OF TIME NEEDED FOR AUDITING OF COMPANY. THE IRANIAN ACCOUNTING AND AUDITING REVIEW[Internet]. 2006;13(44):85-103. Available from: https://sid.ir/paper/8147/en

IEEE: Copy

M. KASHANIPOOR, H. FAKHARI, and M. HAMZEHLI, “USEFULNESS OF FINANCIAL STATEMENTS IN PREDICTION OF TIME NEEDED FOR AUDITING OF COMPANY,” THE IRANIAN ACCOUNTING AND AUDITING REVIEW, vol. 13, no. 44, pp. 85–103, 2006, [Online]. Available: https://sid.ir/paper/8147/en

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