Today in the modern world, time is important than past, so the human try to find the best result in the shortest time with minimum volume include the maximum of information, that is related to the research who tries to find the best outcomes. This intention is the best reasons to finds the quickest movement and development the information of technology in these days. Also, the researchers hope that their work will be helpful for our major. Therefore we try to make clear and find the best answers for the questions of this research and besides that we will talk about some suggestions that are so useful for the practical application of our research. This research tries to analyses the knowledge of Iranian auditors of the Iranian accounting standards and the effect of this knowledge on the auditor’s report. Furthermore we analyses effect of the enterprise position on this knowledge. Another objective of this study is to clarify that auditors have sufficient knowledge of different accounting standards or not. In this survey we tried to find the clearest answer to the three questions to achieve lofty goals for making progress at Iranian audit. These questions (the hypotheses) are: 1. Auditors, who are working in the profession, do have enough knowledge of the accounting standard (issued by Corporate Audit) or not? 2. The knowledge of accounting standards is related to enterprise position or not? 3. The auditor's knowledge of accounting standard it has impact on the auditor’s report or not? For doing this research we applied the "DELPHI POLICY" to design the questions. At first we suggest 71 questions for checking by DELPHI group (the DELPHY group was 120 individuals that they degree are Ph.D., master and bachelor of accounting), just have accepted 27 of them. So when the questions was designed, the questionnaires was distributed between the auditors that are working in audit institution all cities around the Iran such as Corporate Audit in Tehran and other private institutions in Tehran, Karj, Shiraz, Esfehan, Mashhad, Lorestan, Tabriz and so on in some case we also hand the questionnaires out between the auditors who are working as a employed persons in Tehran and Tabriz and …. The statistic community number is 320 individual that 83 percent of them men and 17 percent it is women, also their major as follows: 1. Accounting 79 percent, 2. Management 14 percent, 3. Economic 3 percent, 4. Other majors are 4 percent. From 320 questionnaires we just could collect 274 questionnaires and we analyze them. We were using the one sample T-test, Anova test and K-X2 to tests for confirming or reject the hypotheses, furthermore we were applied the Kolmogorov–Smirnov test the normality of the data. And in the confidence the level of 95 percent we can summarized and express the hypothesis as follows, for the first hypothesis that is auditors, who are working in the profession, do have enough knowledge of the accounting standard (issued by Corporate Audit) or not? We applied the one sample T-test and the test results were confirmed the hypothesis. In addition the second hypothesis the knowledge of accounting standards is related to enterprise position or not? We applied the Anova test and the test results were confirmed the hypothesis. Furthermore, the last hypothesis that is the auditor's knowledge of accounting standard it has impact on the auditor’s report or not? We applied the one sample T-test and the test results were confirmed the hypothesis. As we figure out from the all of this research and all of the analyses the researchers was did is that the knowledge of accounting standard is so important for auditing process and it can make the auditing report so much better than without this knowledge. As we are said this is so good and is so useful, but that means is not all auditors use this knowledge during the work. So in our mind as we have gotten through this study for using the accounting standards in practical the staffs need some motivating factors such as rewards, punishments, advertising, be practical, feasibility to use and clarity. Therefore we suggest now that, auditors have sufficient knowledge of the standards of accounting and this knowledge had effectiveness of the audit process as we figure it out form the research, the institutions try to more attention and focus on other factors for applying the accounting standards at the practical way. In this research we did study and analysis for 32 of accounting standards so we suggest that, next researcher use the other standards that are not published till now and also try to research on auditing standards to find the situation of these standards in the practical. Even researcher can do analyze to find the relationship between the standards of accounting and auditing, furthermore tries to find which one it has more impact on accounting and auditing profession.
کلید واژگان :Accounting Standard, Accounting Knowledge, Enterprise Position, Auditing Report, DELPHI POLICY
ارزش ریالی : 600000 ریال
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