نوع مقاله : مقاله پژوهشی
نویسندگان
1 گروه حسابداری، واحد رشت، دانشگاه آزاد اسلامی، رشت، ایران
2 گروه حسابداری، واحد رامسر، دانشگاه آزاد اسلامی، رامسر، ایران
چکیده
کلیدواژهها
عنوان مقاله [English]
نویسندگان [English]
The aim of the current research is to identify and rank the factors affecting the relationship between the auditor and the employer based on the ethical approach and its effect on the quality of the audit report using the Delphi-fuzzy process. First, the research questions, important components and sub-components according to the theories related to the title of the research were selected by the library method and search in Persian and foreign databases and in the form of a 61-component questionnaire made by the researcher, prepared and adjusted and at the disposal of relevant experts who used the method of targeted sampling among experts. Auditors and employers were selected and 53 of them responded. The responses were reviewed and processed using Excel software, and then analyzed using SPSS and Delphi-Fuzzy software, and finally led to the identification of important factors and the definition of the ethical framework formed between the employer and the auditor. The implementation aspects of this framework were examined on the quality of audit reports. The results of the present research led to conceptual models that show that with an increase in the amount of the same ethical components (trust-building, experience and mastery, competence and independence) and on the other hand, a decrease in the amount of the same economic components (inflation and financial pressure) and a decrease in the Environmental pressure leads to improving the quality of the relationship between the employer and the auditor and increasing the transparency of audit reports.
کلیدواژهها [English]