The Investigation of Audit- Client Relationship and Relevant Problems in the Iran Audit Environment
Subject Areas :
Ahmad Khodamipour
1
(دانشیار دانشگاه شهید باهنر کرمان)
Kazem Alipour Sarmast
2
(کارشناس ارشد حسابداری دانشگاه شهید باهنر کرمان)
Keywords: Audit, client, Auditing Problems,
Abstract :
In the environment affected by the globalization of the accounting and auditing standards, Identifying the factors and difficulties affecting on relations between auditors and the client and doing efforts to elimination them, may be an effective step towards expanding the auditing profession in Iran, So this research had been done about the relationship between client and auditors, and related problems in the Iran Audit environment. The main goal of this research is developing the literature about the relationship between the client and the auditor by means of investigation of relevant problems and difficulties that the auditors and clients are faced with them during the audit process in Iran. The methodology of this research is Descriptive- survey and in the field of collecting data questionnaires are used that the structural and substantial validity is vitrified. Based on research findings, lack of experience with audit staff to understand the entity's activities and lack of professional ethics auditors during the audit is the major problems that have been observed by the client. In addition, lack of access to the entities information and the lack of information, books and accounting records in the entity is the major problems observed by the auditors.
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