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.

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.

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.

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.

Despite the fact that using the services of outsourced data stream servers has extremely been welcomed, but still the problem of obtaining certainty about received results from these servers is one of the basic challenges in enterprises. For outsourcing these services, the user should be assured by a mechanism about the security of communication channels as well as the correct and honest function of the server, because the server may attack the integrity of the results due to economic and malicious reasons. In such attacks, some parts of results are not sent to the user or sent after being modified or delayed. In this article, we have come up with an efficient method for detecting integrity attacks in outsourced data steam systems based on auditing the results of cross computation. In this method, the main data stream has been enciphered by a key and a small part of data has been enciphered by a different key, as a dependant data stream, and sent to the server. The requested query is applied on both streams and the user judges the integrity of results by comparing the results. Our method imposes a little overhead on the user and needs no change in the structure of the server. The probabilistic modeling of the method shows that this method has a high efficiency and the results of the exprimental analysis confirm this very well.

This research is about the application of analytical procedures in auditing. In this regard, this study examines the application of analytical procedures at three levels: planning, substantive test and final review of financial statements by IACPA. The results of this research show that all members in IACPA except CPA engaged in auditing individual proprietorships apply the analytical procedures at planning, substantive test and final review of financial statements. The study also shows that the CPAS engaged in auditing individual proprietorships apply analytical procedures at final review of the financial statements.