Replacement of International Accounting Standards with Iranian Accounting Standards: The Auditor’s Opinion to Stop Providing False Financial Statements

Subject Areas :

Roya Darabi ^{1 *} , Seyyed Mohammad Ali Mirmasoum ²

1 - ASSOCIATE PROFESSOR , ESLAMIC AZAD UNIVERSITY, SOUTH TERHAN BERANCH
2 - کارشناس ارشد حسابداری، دانشکدۀ اقتصاد و حسابداری، دانشگاه آزاد اسلامی ـ واحد تهران جنوب

Received: 2016-05-09 Accepted : 2016-07-25 Published : 2016-04-20

Keywords: Reliability, Intelligibility, Iranian Accounting Standards, International Accounting Standards, False Financial Statement, Appropriateness of Functionality,

Abstract :

Accounting standards are rules governing how to do the accounting work. Accounting standards specify what information should be provided in financial reporting. The main objective of this study was to investigate the replacement of the Iranian accounting standards and international accounting standards instead of surveys of auditors to avoid providing false financial statements. The population of this research include institutions that are members of the Accountants Community formed in 1394 to gather necessary information. To collect the theoretical foundation and statistical information of the research, library studies and questionnaires were used, respectively. Cronbach’s alpha coefficients was used for validity and reliability. Furthermore, benefits have been taken from Friedman test and software SPSS21 to analyze the data. It was concluded that in terms of the auditors’ judgments, compared to international accounting standard, Iranian accounting standards have more degree of reliability, intelligibility, appropriate functionality and will prevent rendering of false financial statements