Modern Auditing Paradigms

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Rahnamy Roodposhti Fraydoon; Pezeshk Yasaman

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Journal Paper

Paper Information

Journal: Professional Auditing Research Year:2021 | Volume:1 | Issue:4 Page(s): 96-118

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Information Journal Paper

Title

Modern Auditing Paradigms

Author(s)

Rahnamy Roodposhti Fraydoon | Pezeshk Yasaman | Issue Writer Certificate

Keywords

Paradigm

Modern Auditing

Audit Judgment

Digital Economy

Operational Audit

Abstract

The aim of creation of the Paradigm in Modern Auditing is to provide a framework for solving scientific problems. Therefore, the aim of this study is to introduce the concept of Paradigm and its description in the field of Modern Auditing. Paradigm, as a way of seeing the world, is a common scientific field among certain group of scientists which results in knowledge creation, increase abilities to obtain financial facilities and resources for scientific activities, and scientists cultural behaviourism in each discipline. It is the Paradigm that determines what questions are asked and how to answer these questions. Tapping into a specialised profession that requires decision-making needs distinctive features and the most important of which is the ability to make professional judgments. Auditors› duty as specialised practitioners are to express an opinion on the financial statements, which requires them to have and express an objective judgment. Moving towards a more Digital Economy is under way, thus the attitude towards Auditing Paradigms and obtaining work and clients are also changing. The concept of Digital Economy and auditing in the current age is changing significantly. Modern way of working is replacing the old traditional methods. As such, auditors relationship with their clients are evolving, and on the other hand, the auditor› s professional independence evolving along side of the changes and it is currently creating a new form.

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APA: Copy

Rahnamy Roodposhti, Fraydoon, & Pezeshk, Yasaman. (2021). Modern Auditing Paradigms. JOURNAL OF PROFESSIONAL AUDITING RESEARCH (AUDIT RESEARCH), 1(4 ), 96-118. SID. https://sid.ir/paper/957263/en

Vancouver: Copy

Rahnamy Roodposhti Fraydoon, Pezeshk Yasaman. Modern Auditing Paradigms. JOURNAL OF PROFESSIONAL AUDITING RESEARCH (AUDIT RESEARCH)[Internet]. 2021;1(4 ):96-118. Available from: https://sid.ir/paper/957263/en

IEEE: Copy

Fraydoon Rahnamy Roodposhti, and Yasaman Pezeshk, “Modern Auditing Paradigms,” JOURNAL OF PROFESSIONAL AUDITING RESEARCH (AUDIT RESEARCH), vol. 1, no. 4 , pp. 96–118, 2021, [Online]. Available: https://sid.ir/paper/957263/en

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