Providing a model to measure the credibility of auditors

Subject Areas :

Asal Bakhshian ¹ ( PhD student, accounting department, Yazd branch, Islamic Azad University, Yazd, Iran )
Forough Heyrani ² ( Assistant Professor of Accounting Department, Yazd Branch, Islamic Azad University, Yazd, Iran )
Akram Taftiyan ³ ( Assistant Professor of Accounting Department, Yazd Branch, Islamic Azad University, Yazd, Iran )

Received: 2022-12-17 Accepted : 2024-01-16 Published : 2024-01-16

Keywords: measuring auditors&#039, credibility, auditor&#039, s credibility report, audit quality,

Abstract :

Knowing the reliability of financial information is of particular importance for various reasons, including conflict of interests, complexity of economic events, etc. On the other hand, the fall with fraud in large companies such as Enron and Tyco led to the issue of using the services of independent auditors and careful monitoring and paying attention to the quality of audit reports. The purpose of this research was to provide a model to measure the credibility of auditors. The method used in this research is field and factor analysis. The statistical population of this research includes people active in the auditing profession, and the sample determined through Cochran's formula includes 142 people active in the auditing profession. The measurement tools used in this research were interviews and questionnaires taken from the results of the interviews. The questionnaire information was completed in 1401. The results obtained from the research showed that the components of checking independence, acceptance or continuation of work; correspondence file; permanent file; knowledge of the unit under consideration and its environment including internal controls; content tests; work planning, control and supervision; checklists and reports; How to perform the duties of the second manager; general assessment of audit files; general status of the audit institution; The status of human resources of the audit institution; functions of the audit institution; Compliance with the rules and regulations of the auditing profession and the external status of the auditing institution have an effect on the evaluation of the auditors' credibility.