Background: Non-alcoholic fatty liver disease (NAFLD) is common in people with type 2 diabetes mellitus (T2DM). We aimed to explore predictive factors of NAFLD in T2DM and identify high risk subgroups. Methods: This was a cross-sectional study including 100 individuals with T2DM and 100 without diabetes matched for age, sex, and body mass index (BMI). Hepatic steatosis grades (calculated by controlled attenuation parameters-CAP score-3), and liver fibrosis stages (F0-F4) were determined using transient elastography. Results: The frequency of NAFLD was comparable between the two study groups. However, CAP scores were significantly higher in individuals with diabetes (294. 90 ± 53. 12 vs. 269. 78 ± 45. 05 dB/m; P < 0. 001). Fifty percent of individuals with diabetes had severe steatosis (S3), while this figure was 31. 6% in those without diabetes (P < 0. 05). Significant fibrosis (F2-F4) was more frequent in individuals with T2DM (13% vs. 4. 1%, P = 0. 02). Individuals with T2DM and advanced fibrosis had significantly higher BMI, waist circumference (WC), waist-hip ratio (WHR), alanine aminotransferase (ALT), aspartate aminotransferase (AST), and CAP score compared to those without fibrosis (P < 0. 05). In the regression analysis, a model including BMI, WHR, AST and female gender explained 50% of the variation in CAP score in patients with diabetes (all P < 0. 05, adjusted R 2: 0. 508). CAP scores were also the major determinant of liver fibrosis in this group (OR: 1. 04; CI: 1. 017– 1. 063; P = 0. 001). Conclusion: Individuals with diabetes are more likely to have severe fibrosis. Obesity (especially central obesity), the female gender, elevated liver enzymes, and higher degree of insulin resistance are associated with more advanced liver disease in individuals with T2DM.

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 main objective of this dissertation is the introduction of a risk-based model for operational auditing and testing its application in solving problems such as amount of fee, verification time allocation and planning of an operational audit engagement. The Government Audit Organization standards on risk concept, evidence and materiality are applied in the introduced model. The riskbased model, as a tool of planning, assists the auditors in proceeding to an acceptable assurance level.The introduced model is applied in seven audit engagement and collected data from those engagement are compared with 10 audit engagement performed by Audit Organization during 2001 to 2007 and effectivness, efficiency and economy of the model is measured. Effectiveness is defined as the accomplished results, efficiency is defined as the way that results are accomplished and economy is defined as the reduction of cost of the engagements.This research is qualitative, application oriented and based on constructivism philosophy. The approach of the research is deduction- induction and the strategy of the study is action research. Time horizon of research is longitudal. In order to test the hypothesis, essential data is collected by likert questionnaire and verification evidence of audits files. In this research SPSS NO.13 and Mann-Whitney and Wilcoxon non-parametric tests are used.The results of the study confirms following the hypothesis of the dissertation as follows: Using risk – based model increase the acceptable level of assurance, acceptable level of materiality and facilitates the preparation of the budget on the basis of the standards of operational auditing process.Using the risk- based model increases the efficiency index of "number of deficiencies / number of teams member" and "number of offers / number of teams member" in operational auditing process.Using the risk- based model decreases the economy index of " actual hours / budgeted hours " in operational auditing process.

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.