A Study of the Effect of Communicative Methods and Auditor Professional Expertise on Employers' Response to Auditing Questions

Subject Areas : Ethics and accounting

Mehrdad Panahi Dorcheh ¹ , Mahdi Nazemi Ardakani ² , Mahnaz Norouzi AslBalkanlou ³

1 - Ph.D., Student, Department of Accounting, Faculty of Economics and Management, Urmia University, Urmia, Iran
2 - Assistant Professor, Department of Accounting, Yazd University, Yazd, Iran
3 - Ph.D., Student, Department of Accounting, Faculty of Economics and Management, Urmia University, Urmia, Iran.

Received: 2022-12-30 Accepted : 2023-02-03 Published : 2023-02-08

Keywords: Employer, Professional Expertise, Auditing Questions, Communicative Methods, Auditor,

Abstract :

Purpose: The purpose of the present research is to study the effect of communicative methods and auditor professional expertise on employers' response to auditing questions. Method: The research statistical population consisted of all official auditors in the Iranian association of certified public accountants by the end of the first 6 months of 2020. According to the obtained statistics, the total number of participants was 550 and 1057 members respectively. The study sample by Morgan table and through random sampling was determined to be 225 and 285 among whom 205 members answered the questionnaire. The research method was descriptive-survey and its type was practical correlation. For data collection, a questionnaire was used and the hypothesis testing was conducted by Spss24.Findings: The results showed that there is a significantly negative relation between the method of sending audit questions and the partiality level of the employers' response to the auditor's questions. Besides, there's a significantly negative relation between the level of specialty of auditing questions and the partiality level of employers' response.Conclusion: Since the auditing process is related to humans and requires a suitable social relationship, auditors, in addition to specialized skills, should also improve their communicative skills to foster quality of work. Auditors ought to choose some communicative methods leading to their outstanding social presence and consequently less partiality of employers' response. 

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