ارائه مدل اعتبار گزارش حسابرسی: یک رویکرد کیفی
محورهای موضوعی : حسابداری و حسابرسی
مسعود کیانی ده کیانی
1
,
علی جعفری
2
,
مریم فرهادی
3
1 - گروه حسابداری، واحد مبارکه، دانشگاه آزاد اسلامی، اصفهان، ایران
2 - گروه حسابداري، واحد بناب، دانشگاه آزاد اسلامي، بناب، ايران
3 - گروه حسابداری، واحد مبارکه، دانشگاه آزاد اسلامی، اصفهان، ایران
کلید واژه: اعتبار گزارش حسابرسي, حسابرسي مستقل, مدل, نظریۀ داده‌بنیاد,
چکیده مقاله :
چکیده هدف: بررسی محتوایی نیازهای ذی‌نفعان نشان می¬دهد که نیاز اولیه و زیربنایی آنان در حوزۀ اطلاعات مالی، کسب اطمینان از قابل اتکابودن فرایند حسابرسی و معتبر بودن گزارش حسابرسي است. این نیاز هنگامی مرتفع می¬شود که عملیات حسابرسی با کیفیت لازم و کافی انجام شده باشد. براين‌اساس، هدف این پژوهش ارائه مدل اعتبار گزارش حسابرسي برای اولین بار در ايران می¬باشد. روش‌شناسی: اين پژوهش با رويكرد كيفي و ازلحاظ هدف، بنيادي و ازنظر روش شناخت، توصيفي از نوع پيمايشي و ازلحاظ بُعد زماني، از نوع مقطعي مي¬باشد. جامعه آماري، شامل خبرگان حرفه حسابرسي است. داده¬هاي لازم ازطريق مصاحبه¬هاي عميق و نیمه ساختاریافته، با روش نمونه¬گيري نظری جمع¬آوري گرديد. و مطابق رهيافت نظریۀ داده¬بنياد نظام¬مند با نرم‌افزار مکس¬کیودی¬اِی مورد تحلیل قرار گرفت. یافته‌ها: نتايج به شكل¬گيري مدل اعتبار گزارش حسابرسي در چارچوب مدل پارادایمی انجاميد که نشان می¬دهد سه عامل شرايط محيطي، كيفيت رسيدگي و ويژگي¬هاي فردي، در اعتبار گزارش حسابرسي تأثيرگذارند و ارزش‌افزوده حسابرسي هم پيامد اصلي آن مي¬باشد. ارزش افزوده علمی: اعتبار گزارش حسابرسي براي سرمايه¬گذاران، بورس اوراق‌بهادار، سازمان¬ها و ساير نهادها مهم است، زيرا به آن‌ها كمك مي¬كند تا تصميمات خودرا با اطمينان بيشتري اتخاذ كنند. اين اعتبار تحت‌تأثير عوامل مختلفی قرار مي¬گيرد و داراي پيامدهاي مهمي نيز است. ازاين‌رو، به‌منظور بررسي جامع¬تر موضوع، مدل¬ اعتبار گزارش حسابرسي از جنبه‌هاي مختلف بررسي گرديد.
Abstract Objective: The content analysis of stakeholders' needs indicates that their primary and foundational needs in the financial information domain are to ensure the reliability of the audit process and the validity of the audit report. These needs are met when the audit operations are carried out with the necessary quality and sufficiency. Based on this, the aim of this research is to present a model for the credibility of audit reports for the first time in Iran. Methodology: This research is qualitative in approach, foundational in terms of purpose, descriptive in terms of knowledge method, survey type in terms of time dimension, and cross-sectional. The statistical population includes professional audit experts. The necessary data were collected through in-depth and semi-structured interviews using theoretical sampling method. And according to the grounded theory approach, they were analyzed using MAXQDA software. Findings: The results indicate that the formation of the audit report credibility model was done within the paradigmatic model framework, showing that three factors - environmental conditions, responsiveness quality, and individual characteristics - influence the audit report credibility, and the added value of auditing is its main consequence. Scientific added value: The credibility of the audit report is important for investors, stock exchanges, organizations, and other entities, as it helps them make decisions with more confidence. This credibility is influenced by various factors and has significant consequences. Therefore, in order to comprehensively examine the subject, the audit report credibility model was examined from various aspects.
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