نوع مقاله : مقاله پژوهشی
نویسندگان
1 گروه حسابداری، واحد زاهدان، دانشگاه آزاد اسلامی، زاهدان، ایران.
2 گروه حسابداری، واحد مرکزی تهران غرب، دانشگاه پیام نور، تهران، ایران.
3 گروه حسابداری، واحد گرمسار، دانشگاه پیام نور، گرمسار، ایران.
چکیده
کلیدواژهها
عنوان مقاله [English]
نویسندگان [English]
Risk-based auditing seeks to increase the efficiency and effectiveness of auditing, which can be seen as a process of identifying and reporting the risk of significant distortions in financial statements. . The purpose of this study is to evaluate the audit risk under the influence of corporate social responsibility disclosure. For this purpose, The audit risk assessment test is influenced by the concepts of corporate social responsibility. This study was conducted with 87 sample companies in a period of 7 years, 2012-2018, including 609 years, in a descriptive-correlational manner, with the implementation of a multivariate regression model. Then, by asking questions in pairs and hierarchical analysis (AHP), the importance of audit risk criteria was determined. The findings show that there is a significant negative relationship between disclosure of social responsibility and audit risk.The findings show that there is a significant negative relationship between disclosure of social responsibility and audit risk.
کلیدواژهها [English]