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.

The Auditing reports are important basis to assessment, fainance health and operating economic entity, thus the main aim of this research is identifying the causes of issuing of unacceptable Auditing reports (conditional, non-statement and rejection) by Auditing organization.The present research trid to investigate that the effects of the adjustment reams (deviation from accounting standards limitation in maturity slop, obscurity and emphasis in special subject) result to which kind of manifest in Auditing reports that to be collected on the basis of the assumption of research.Finding yielding methodology has been used in this research, for stating of researchs subject, finding of effectives variables in the process of research and determining of researchs assumptions with referring to high commission for supervision of Auditing organization, studying of Auditing reports and making interview with the management of Auditing through exploration. collecting of information for testing of researchs assumtions has been issued through studying of unacceptable audity reports by audit organization and 285 companies have been investigated for two years.The results are as following with regarding to performed investigations:1) Major cause for issuing conditional reports in stock exchange companies is existence of diviation paragraphs from accounting standards, in belonged companies to general part of existence of limited paragraphs in the scope of investigation and about general investigated companies, they are in the scope of investigation due to abundance existence of limited paragraphs.2) Major cause for issuing of reports for manifestation is the existence limited paragraphs in the scope of investigation.3) Major cause for issuing of rejected reports from the point of view of some individuals is related to the existence of paragraphs for deviation from accounting standards.

The evaluation of the social responsibility of the internal auditor shows the effects of the non-financial goals of an organization and can lead to the improvement of the quality of audit services. The purpose of this research is Auditing services quality improvement based on the independent Auditing attitude of the social responsibility. based on which, each of the respondents of the statistical community (independent auditors) is based on the existence and size of each of the model indicators in the organization. They answered based on the 5-option Likert and the data of this questionnaire was entered into Smart PLS software. The results found indicate that from the point of view of independent auditors, organizational factors, support and programs of the government and the auditor have a significant effect on improving the quality of audit services due to the quality of financial statements. The general result of the research indicates that the responsibility of internal auditors increases the effectiveness and economic efficiency of audits and helps auditors in providing quality public services.

The concept of continuous Auditing has been around for more than three decades. Although researchers have made great progress in enhancing our understanding and the implementation of continuous Auditing, several challenges remain. Improve Audit Methodology, Increase Collaboration between Internal and External Auditing Parties, Strengthen the Role of Internal Auditors within Corporate Governance are three challenges that this paper try to address by proposing a new Framework with Integrated Approach in continuous Auditing. This Approach along the three dimension: Auditing tools, Auditing processes, and auditors’ roles, provide a holistic picture of participation between Auditing parties.

Organizational culture the evaluation of which by the board of directors is a very difficult job, is considered as a soft issue in organizations. Internal audit is a unique function within an organization, which with independence and access to individual's information and evidence may ensure the board of directors that there is a strong commitment to good conduct and it actually becomes a daily behavior in the organization and more importantly, actions taken to change culture and behaviors are effective and that the tone at the top is reflected at all levels. This study is aimed to investigate audit capabilities and challenges of organizational culture in Iran and the role of internal auditors in the promotion of organizational culture. This study is a survey research and the research data are collected by means of questionnaire that is designed based on the McKinsey 7s questions. The sample consists of 123 internal auditors. The results show that organizational culture is not considered in internal auditors' reviews. Among the four soft factors (shared values, organization skills, management style, staff members), only shared values and among the three hard factors (organizational strategies, Organizational systems, organizational structure), only organizational systems are examined in the audit process. The results show the necessity and value creation of internal Auditing in the field of organizational culture. Therefore, in order to improve the organizational culture, internal auditors should consider not only hard controls but also soft controls in their audits.

This study investigated the effective factors on motivation of internal auditors to use of continuous Auditing. Internal audit is one of the critical bases of control environment. Continuous Auditing is designed to enable auditors to assessment in shorter period than the previous and traditional model.Methodology of the research is survey, a standard questionnaire was used.The 151 questionnaires distributed and collected from the auditors and internal audit supervisors and managers and the random sampling method was used to fit. In four hypotheses of the research influences of effort expectancy, performance expectancy, facilitating conditions and the social influence impact on the motivation of internal auditors in the usage of continuous audit was examined.To analysis and process data structural equations were used. The results suggested there are significant relationship between all factors and motivation of the internal auditors in trying to use continuous Auditing, except the effort expectancy. There is significant relationship between performance expectancy and motivation of the internal auditors to use of continuous positive and significant relationship.There is a significant negative relationship between facilitating conditions and motivation of the auditors to use of continuous internal audit and between social influence and motivation of internal auditors to use continuous Auditing is a significant positive relationship.

Many areas of accounting have highly ambiguous due to undefined and inaccurate terms. Many ambiguities are generated by the human mind. In the field of accounting, these ambiguities lead to the creation of uncertain information. Many of the targets and concepts of accounting with binary classification are not consistent. Similarly, the discussion of the materiality or reliability of accounting is not a two-part concept. Because there are degrees of materiality or reliability. Therefore, these ambiguities lead to the presentation information that is not suitable for decision making. Lack of attention to the issue of ambiguity in management accounting techniques, Auditing procedures, and financial reporting may lead to a reduced role of accounting information in decision-making processes. Because information plays an important role in economic decision-making, and no doubt, the quality of their, including accuracy in providing it to a wide range of users, can be useful for decision-making. One of the features of the fuzzy set is that it reduces the need for accurate data in decision making. Hence this information can be useful for users.

Purpose: Considering the role and importance of information technology in organizations, the purpose of this research is to explain the audit framework in the field of information technology and review of the results of researches conducted in this field.Methodology: In this research, while reviewing the theoretical foundations of Auditing in the field of information technology in foreign and domestic researches, the processes and the theoretical framework presented in order to ensure the adequacy of the controls applied on the information systems and confirm the proper effectiveness of this system has been discussed.Findings: The findings of the research indicate that due to the rapid emergence of information technology and the demand for faster access to financial information, Familiarity of internal and external auditors to the risks of software and hardware related to information systems and their training and awareness is mandatory.Conclusion: The best way to conduct a comprehensive and reliable audit in the field of information technology is to create an audit team with a diverse mix of experienced auditors and trained with sufficient skills. This can be developed through the continuous cooperation of audit committees and internal auditors with departments related to information technology and senior management.Contribution: One of the best globally accepted procedures is COBIT and this topic has been addressed in a very limited way in internal researches, therefore the present research can provide useful information to auditors and interested parties and lead to more attention to the issue of information technology audit.