نوع مقاله : مقاله پژوهشی
نویسندگان
1 حسابدار رسمی و کارشناس رسمی دادگستری- دانشجوی DBA
2 کارشناس ارشد آموزش و تحقیقات- سازمان حسابرسی
چکیده
کلیدواژهها
عنوان مقاله [English]
نویسندگان [English]
Nowadays world of business is faced with different challenges and it is affected by variety of matters such as: every day changes in technology, globalization, competitive markets and continuous changes in customer,s needs. Auditing is no exempt to this fact and in order to survive, it should comply with some survival attributes including: quality, cost and delivery time (operating effectiveness). Establishing a balance between survival attributes and creating a synergy among different angles of triangle of life is possible by true application of modern and different managerial thoughts in business (Roudposhti, 2009).
In this paper, we examine the role of those strategic analysis tools typical in strategic management (i. e. PEST model, SWOT model and Porter,s five forces model) and their application in business risk analysis for the ultimate goal of increasing the quality of audit procedures, and financial reporting. Research findings indicate that good application of presented strategic analysis tools and models by auditors will result in escalated precision of risk assessment, and also effective audit procedures used to increase the quality of financial auditing.
کلیدواژهها [English]
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