Relationship between Audit quality and Industry type

Subject Areas : Management Accounting

رمضانعلی رویایی ¹ , کاوه آذین فر ²

1 - ندارد
2 - ندارد

Received: 2011-12-26 Accepted : 2012-05-14 Published : 2013-03-09

Keywords: Audit quality, Accounting misstatements, Industry type,

Abstract :

Audit quality studied in variety researches and research relation with manyparameters like auditor size , reputation and industry type. In the present research ; theresearchers seek to study the relationship between audit quality and industry type inIran . They seek that delineate who whether audit quality assimilate in all of industryor we in some of industry observe more audit quality. because corporations memberTehran stock exchange categorize in 4 class: minerals; wood and paper ; metal andautomobile; medicinal and meal. To study the quality, researchers, criterion, thecomparison of discovered and reported misstatements in audit reports are performedby separating it into five kinds of misstatements by comparing the current year auditreport and statement of retained earning in the future year. Hence criterion auditquality is percent discovered misstatements to total misstatements . The method usedis dichotomy research and the statistical analyses performed in this research indicate ain minerals industry is too audit quality and ; wood and paper industry is low auditquality.