نوع مقاله : مقاله پژوهشی
نویسندگان
1 عضو هیأت علمی گروه حسابداری دانشگاه آزاد اسلامی واحد پرند
2 مدرس دانشگاه آزاد اسلامی واحد پرند
چکیده
کلیدواژهها
عنوان مقاله [English]
نویسندگان [English]
The auditing reports are important basis to assessment, fainance health and operating economic entity , thus the main aim of this research is identifying the causes of issuing of unacceptable auditing reports (conditional , non-statement and rejection) by auditing organization.
The present research trid to investigate that the effects of the adjustment reams (deviation from accounting standards limitation in maturity slop, obscurity and emphasis in special subject)
result to which kind of manifest in auditing reports that to be collected on the basis of the assumption of research.
Finding yielding methodology has been used in this research, for stating of researchs subject , finding of effectives variables in the process of research and determining of researchs assumptions with referring to high commission for supervision of auditing organization ,studying of auditing reports and making interview with the management of auditing through exploration. collecting of information for testing of researchs assumtions has been issued through studying of unacceptable audity reports by audit organization and 285 companies have been investigated for two years.
The results are as following with regarding to performed investigations:
1) Major cause for issuing conditional reports in stock exchange companies is existence of diviation paragraphs from accounting standards, in belonged companies to general part of existence of limited paragraphs in the scope of investigation and about general investigated companies , they are in the scope of investigation due to abundance existence of limited paragraphs.
2) Major cause for issuing of reports for manifestation is the existence limited paragraphs in the scope of investigation.
3) Major cause for issuing of rejected reports from the point of view of some individuals is related to the existence of paragraphs for deviation from accounting standards.
کلیدواژهها [English]
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