The investigation of effecting Factors on the issue of qualified auditing report: Application of neural network method

Subject Areas : Management Accounting

پیمان امینی ¹ , کامران محمدی ² , شعیب عباسی ³

1 - عهده دار مکاتبات
2 - ندارد
3 - ندارد

Received: 2010-11-11 Accepted : 2011-08-21 Published : 2011-12-22

Keywords: the qualified report, financial and non-financial va, Financial Ratios, Neural Network,

Abstract :

Nowadays, competition has a fundamental role in auditing profession. Hence, thetime and cost reduction and auditing quality enhancement are necessary viaapplication of management principles and techniques. The main propose of this paper,the investigating of effecting Factors on the issue of qualified auditing report and inorder to, determined 7 of Financial and 2 Non- Financial Variables used in reliableresearches. In order to data analysis, the new model of neural network is used and theinput variable method is applied to determine the significance of relationship betweenvariables.The results revealed that net profit to sale ratio maximum relationship, and there aftercurrent ratio, the ratio of total liabilities to total assets, firm size, the qualifications oflast year report, the ratio of accounts receivable to total assets, the number of timesinventory rated, quick ratio and type auditing institute had significant effect on theissue of qualified auditing report.