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Paper Information

Journal:   JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING   summer 2016 , Volume 5 , Number 18 ; Page(s) 15 To 27.

Prioritize the elements of the quality of audit reports using Fuzzy (AHP)

Author(s):  SALEHI MAHDI, Fallah Ganjeh Zeinalabedin*
Auditing standards on audit quality is one of the most effective components. Although other factors understanding, identifying and removing users, skills and competence of auditors, regulatory and environmental measures and regulations are known to affect the quality of audit services. But auditing standards only factor that is recognized by professional bodies. In this study, we aim to prioritize the elements of the quality of the audit report of the independent auditors' views. Using Fuzzy AHP and the quality of the audit were classified into 8 groups. Test results showed that the most important factor influencing the quality of the audit report is auditing standards. Study result showed the first priority, Auditing organization codification Reference standards audit. The second priority, according to the results of monitoring and control of the rules on accounting and third priority is profession accounting and auditing review. From this study it could be concluded that most of the quality of the audit report on the shoulders of the Auditor Certified Accountants Society of Iran. They can do so by appropriate mechanisms and auditing standards with high quality and appropriate laws have a significant impact on the quality of the audit report.
Keyword(s): quality of audit reports,hierarchical fuzzy accounting standards,rules and regulations
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