Presenting a Warning Report Model in the Auditing Profession Based on Organizational Factors of Auditing Institutions in Iran

Subject Areas :

Soheila Mohammadion ¹ , Mohsen Hamidian ² , Mohamad Reza Yeganegi ³

1 - Department of Accounting, North Tehran Branch, Islamic Azad University, Tehran , Iran
2 - Department of Accounting, South Tehran Branch, Islamic Azad University , Tehran , Iran, Corresponding Author
3 - Department of Accounting, Central Tehran Branch, Islamic Azad University , Tehran , Iran

Received: 2022-07-20 Accepted : 2022-09-22 Published : 2022-11-11

Keywords: Organizational Factors, Alerts report, Keywords: Auditing Profession,

Abstract :

AbstractThe main purpose of this study is to present a model of warning report in the auditing profession based on organizational factors of auditing institutions in Iran. According to its nature, the present study is an applied research and in terms of method is a descriptive-survey research. The statistical population of the study includes auditors working in auditing institutions, who are the members of the Association of Certified Public Accountants. The theoretical framework and research background are based on the inductive approach and data collection. Since this research was conducted in a real environment, ie auditing institutions that are members of the Iranian Association of Certified Public Accountants and the auditing organization. It is also considered as a field research. For implementing the main phases of the research and data collection, field methods and questionnaire have been used. After collecting data using field methods and questionnaire, in the second step, for validating and analyzing the relationships between the variables of the initial model of the study, two methods of data analysis, namely descriptive and inferential statistics and appropriate statistical software were used. The results revealed, organizational factors of auditing institutions in Iran have an effect on  the warning report in the audit profession and in turn, cause timely warning reporting among auditors in accordance with legal principles, procedures and criteria as a voluntary action.

References:

فهرست منابع
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