FACTORS AFFECTING ON INDEPENDENT AUDIT QUALITY: FROM THE VIEW POINT OF AUDITORS AND USERS

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MOJTAHEDZADEH V.; AGHAEI P.

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Paper Information

Journal: THE IRANIAN ACCOUNTING AND AUDITING REVIEW Year:2005 | Volume:11 | Issue:38 Page(s): 53-76

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Title

FACTORS AFFECTING ON INDEPENDENT AUDIT QUALITY: FROM THE VIEW POINT OF AUDITORS AND USERS

Author(s)

MOJTAHEDZADEH V. | AGHAEI P. | Issue Writer Certificate

Keywords

AUDIT QUALITYQ1

INDEPENDENT AUDITORSQ2

AUDITING OPERATION.Q4

Abstract

This research attempts to identify the factors influencing independent AUDIT QUALITY from the approach of users and INDEPENDENT AUDITORS. Thus by referring to auditing text and literature, generally accepted auditing standards, auditing statements and the environmental factors of the country (Iran) 28 factors were identified. The necessary information and data has been gathered using a questionnaire. The statistical community consisted of two groups: users of auditing services including management ( top specialists) of investment companies and bank credit managers (top specialists) , besides INDEPENDENT AUDITORS including auditing companies partners, top managers and technical managers of the auditing organization. The research"s hypotheses have been classified into two parts: A and B. the part "A" hypotheses have been designed in relation with the twenty-eight identified factors influencing independent AUDIT QUALITY. These have been tested using the binomial method with the confidence interval of 0/05. Results have showed that respondents have laid greater emphasis on twenty-four of these factors. In group B the hypotheses have been designed in relation with differences between views of users and INDEPENDENT AUDITORS ( Inter- group), differences between views of INDEPENDENT AUDITORS (Intra-group) and differences between views of users (Intragroup). The results which have been tested using the Chi- Square method of statistical analysis with the confidence interval of 0/05 , have showed that in most cases there is not a" meaningful difference among the views.

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APA: Copy

MOJTAHEDZADEH, V., & AGHAEI, P.. (2005). FACTORS AFFECTING ON INDEPENDENT AUDIT QUALITY: FROM THE VIEW POINT OF AUDITORS AND USERS. THE IRANIAN ACCOUNTING AND AUDITING REVIEW, 11(38), 53-76. SID. https://sid.ir/paper/8318/en

Vancouver: Copy

MOJTAHEDZADEH V., AGHAEI P.. FACTORS AFFECTING ON INDEPENDENT AUDIT QUALITY: FROM THE VIEW POINT OF AUDITORS AND USERS. THE IRANIAN ACCOUNTING AND AUDITING REVIEW[Internet]. 2005;11(38):53-76. Available from: https://sid.ir/paper/8318/en

IEEE: Copy

V. MOJTAHEDZADEH, and P. AGHAEI, “FACTORS AFFECTING ON INDEPENDENT AUDIT QUALITY: FROM THE VIEW POINT OF AUDITORS AND USERS,” THE IRANIAN ACCOUNTING AND AUDITING REVIEW, vol. 11, no. 38, pp. 53–76, 2005, [Online]. Available: https://sid.ir/paper/8318/en

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