One of the most important forest trees in the south of Kerman, which plays an important role in the region's ecosystem and beekeeping industry and is infected by wood-eating beetles, is Prosopis cineraria. These trees are an important habitat for various animals and refreshing the hot air of the south. In the sampling conducted during 1401-1400 from the mesquite forests of southern Kerman (Ghaleganj, Faryab, Anbarabad), the wood-eating beetle Xylopertha reflexicauda (Bostrichidae) was collected for the first time from Prosopis cineraria trees and is identified. The species of wood-eating beetle was identified by reliable scientific sources and was finally confirmed by Mr. Dr. Len Yu Liu. This species was first identified and described by Lesne in 1937. Due to the lack of water and recent droughts and the weakness of Iranian mesquite trees, the larvae of this beetle are active inside the trunk and bark of mesquite trees and feed on the wood and bark of tree trunks and cause great damage to Prosopis cineraria trees.

In relation to the formation of Iranian Association of Certified Accountants and the election of AUDIT firms that are entrusted by society, the competition among the firms have been increased and they are trying to increase their income by the means of delivering different services, and for this purpose, these firms are inclined to give some non-AUDIT services to their client.So, the purpose of this study is analyzing of affect of non AUDIT services which simultaneously are being done with financial statements by AUDITors that is based on financial AUDITs REPORT.The method of gathering data is inductive and analysis. The statistical society are all of AUDIT firms Iranian Association of Certified Public Accountants (IACPA) in tehran and the test of researcher hypothesis of chi-square tests and kolmogorov-smironov test through SPSS software program has been used.Research results represent that when the four type of non-AUDIT services are being done with financial AUDITs simultaneously by AUDIT firms firms, AUDITors here less likely to issue unmodified REPORTs.

To evaluate the effects of different treatments on seed dormancy breaking of Notobasis, two separate experiments were conducted at Agricultural Sciences and Natural Resources University of Khuzestan, in 2017 with three replications. The first experiment included nine physical, mechanical and chemical treatments (control, surface scarification, intense scarification, one and two weeks of chilling at 4°C, soaking into hot water for two hours without scarification , soaking in 25°C distilled water for two hours with scarification  and acid treatment for six and 12 minutes) based on completely randomized designs (CRD). The Second experiment was hormone priming arranged as a factorial experiment based on completely randomized design with gibberellin concentrations (0, 200, 400, 600, 800 and 1000 ppm) and priming duration (12 and 24 hour) as the treatments. The highest seed germination (40%) obtained from 12 minutes of acid treatment. Results showed that seed germination reached to 100% after priming seeds with GA3 concentrations for 12 hours. However, increase the priming durations to 24 hours, significantly declined seed germination to 47% in 200 and 400 ppm of GA3 concentrations. The Increase of GA3 concentrations in 12 hours led to a linear reduction of T50 from 31 hours in 200 ppm to 19 hours in 1000 ppm). In 24 hours of priming treatment, T50 followed a Gaussian function and the highest T50 (92 hours) was obtained from 600 ppm. It is recommended to immerse the seeds for 12 minutes in sulfuric acid and prime with 400 ppm GA3 acid for 12 hours to break dormancy and increase the vigor index.

Disclosure requirements and market reaction against switching AUDITors have been created to discourage the management to obtain favorable AUDITing REPORTs or license for applying certain AUDITing methods. Therefore, this research is an attempt to study the relationship between AUDIT firm rotation and AUDIT REPORT in companies listed in Tehran Stock Exchange from 2003 to 2012. Due to the nominal nature of the variables, this study used non-parametric Chi Square Distribution test to analyze the collected data. The results indicate that there is a significant relationship between the independent AUDIT firm rotation and AUDIT REPORT in the companies listed in Tehran Stock Exchange. In addition, regarding the type of AUDIT firm rotation, the results of the null hypothesis tests implicate that there is no significant relationship between these two variables in the companies under study.

An unsuitable work environment for the workforce can be a sign of a high level of risk of internal controls and the client's financial statements. Therefore, it is considered by AUDITors. The purpose of this study is to investigate the effect of the Workforce environment on AUDIT fees, AUDITor REPORT Lags, and AUDIT quality. To test the research hypotheses, 107 companies in the period 2013-2019, equivalent to 749 years-company, were selected and analyzed using multiple regression models. The findings show that AUDIT fees and AUDIT REPORT lags are lower for companies that have provided a favorable working environment for employees. This suggests that AUDITors consider such clients to be less risky. As a result, they put less effort into the AUDIT process. Also, the findings of this study show a negative and significant relationship between the Workforce environment index and AUDIT quality. Also, the findings of this study show a negative and significant relationship between the Workforce environment index and AUDIT quality.

The purpose of this study is to investigate the impact of the readability of financial statements on AUDIT REPORT lag, independent AUDIT fees, and AUDIT REPORT clauses in companies listed on the Tehran Stock Exchange. In order to carry out the research, among the companies accepted in the Tehran Stock Exchange, 138 listed companies of the stock exchange between 1394 and 1400 were selected and by using panel data in This period of time has been tested and reviewed. In order to estimate the models and test the hypotheses, the multivariate regression method with the generalized least squares estimation methods, logit method and related tests used. The results of the hypothesis test showed that there is no significant relationship between the readability of financial statements and the delay of the AUDIT REPORT. The results also confirmed that there is a significant relationship between the readability of financial statements and the AUDIT fee. In addition, the results showed that the readability of financial statements has a significant negative relationship with the paragraphs of the AUDIT REPORT. The increase in the readability of the financial statements leads to the decreases of AUDIT fee and the AUDIT REPORTs’ paragraphs. The results of this research regarding the significance of these two relationships are compatible with the previous studies. The effort of AUDITors, which is reduced due to the increase in the readability of financial statements, reduces the number of AUDIT paragraphs and subsequently reduces the AUDIT fee. According to the recent attention of foreign researchers to the issue of financial REPORTing readability, this research is trying to provide new evidence regarding the readability of financial REPORTing in the emerging and developing market of Iran and to expand the existing knowledge in this area.

Restatements’ of financial statements and consequently AUDIT failures are surprisingly high in Iran and AUDIT REPORT lag (ARL) is also falling sharply. Although there are studies about determinations of AUDIT failure, the role of ARL in AUDIT failure by taking into account the possible moderating role of family ownership has not been investigated. One of the factors that affects AUDITors’ ability in detecting breaches in clients’ financial statements is AUDIT effort. Hence, it can be predicted that ARL, as a surrogate of AUDIT effort, has a negative relation with AUDIT failure. The results of multivariate analysis reveal that ARL has a negative and significant relation with Type II AUDIT failure, but there is no significant association between ARL and Type I AUDIT failure. Moreover, family ownership is positively associated with Type I AUDIT failure and it has an insignificant relation with Type II AUDIT failure. Finally our findings show that family ownership does not moderate the relation between ARL and Type II AUDIT failure.