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Journal: JOURNAL OF EMPIRICAL RESEARCH IN ACCOUNTING | Year:1397 | Volume:7 | Issue:28 | Start Page:95 | End Page:116

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Title

THE CURRENT AND NEW AUDIT REPORT: VIEWPOINTS OF IRANIAN AUDITORS

Pages

 Start Page 95 | End Page 116

Abstract

 As the international auditing standard no. 700 is revised and the International Auditing Standard 701 is set by the INTERNATIONAL AUDITING STANDARDS Board and both of them are executed since 15 December 2016, this research is aimed to examine the viewpoints of auditors on the current as well as the NEW AUDIT REPORT subject to recent changes in audit reports. This is a survey type research and data is collected through questionnaire. The statistical population includes audit managers and top level supervisors, partners in audit organizations and certified auditor members of the Auditing Organization and Certified Accounting Society. The statistical sample consists of 400 members of the statistical population that participated in the "Recent Changes in Auditing Reports" forum held in Feb-March 2018. From the 400 questionnaires distributed among the sample, 72 ones are considered as applicable. In order to analyze data, the one-sample t-test is applied. Research findings indicate that auditors have different opinions about advantages and disadvantages of the CURRENT AUDIT REPORT and believe in some necessary changes in the current report. Moreover, auditors confirm the NEW AUDIT REPORT and its partial and simultaneous execution in all economic units and accounting entities, as well as the disclosure of auditor tenure in the audit report. The research findings can convince standard setting authorities and Securities and Exchange organization to accept new auditing standards. Moreover, the research provides evidence of Iranian auditors' attitude toward new changes made in the auditing report.

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