The main objective of this dissertation is the introduction of a risk-based model for operationalauditing and testing its application in solving problems such as amount of fee, verification timeallocation and planning of an operational audit engagement. The Government A More
The main objective of this dissertation is the introduction of a risk-based model for operationalauditing and testing its application in solving problems such as amount of fee, verification timeallocation and planning of an operational audit engagement. The Government Audit Organizationstandards on risk concept, evidence and materiality are applied in the introduced model. The riskbasedmodel, as a tool of planning, assists the auditors in proceeding to an acceptable assurance level.The introduced model is applied in seven audit engagement and collected data from those engagementare compared with 10 audit engagement performed by Audit Organization during 2001 to 2007 andeffectivness, efficiency and economy of the model is measured. Effectiveness is defined as theaccomplished results, efficiency is defined as the way that results are accomplished and economy isdefined as the reduction of cost of the engagements.This research is qualitative, application oriented and based on constructivism philosophy . Theapproach of the research is deduction- induction and the strategy of the study is action research. Timehorizon of research is longitudal. In order to test the hypothesis , essential data is collected by likertquestionnaire and verification evidence of audits files. In this research SPSS NO.13 and Mann-Whitney and Wilcoxon non-parametric tests are used.The results of the study confirms following the hypothesis of the dissertation as follows:Using risk – based model increase the acceptable level of assurance, acceptable level of materialityand facilitates the preparation of the budget on the basis of the standards of operational auditingprocess.Using the risk- based model increases the efficiency index of "number of deficiencies / number ofteams member" and "number of offers / number of teams member" in operational auditing process.Using the risk- based model decreases the economy index of " actual hours / budgeted hours " inoperational auditing process.
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Trying to understand the reality of the soul and its results has always attracted philosophers’ attention and has been regarded as one of the concerns of philosophical thinking. In this article it is specified that the peripatetic philosophers, whether Greek or Is More
Trying to understand the reality of the soul and its results has always attracted philosophers’ attention and has been regarded as one of the concerns of philosophical thinking. In this article it is specified that the peripatetic philosophers, whether Greek or Islamic, have considered the soul as a chapter of naturalia and try mostly to comment on the soul’s powers and activities they have not had any epistemological view of it. In contrast, Sheykh Ishragh closes the psychology to the theological discussions and looks at it from the epistemological point of view. His discussion is not about soul’s powers, but he provides a way to save the soul from the prison of the body and emancipate the human being from the darkness of material world. In illuminationist philosophy, the theory of intuition was proposed for the first time, so it has discussed the nature of soul from this viewpoint. Suhrawardi’s psychology isn’t a consequence of theoretical discussion, but it results from introspection and self-awareness that is possible only through the asceticism and controlling the dragon of carnal soul. It is soul which shows not only the Light of Lights, but it becomes divine and finally through this path he founds his luminous system. The system of being is realized through the epistemology of soul.
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AbstractThis study explaining the income smoothing in terms of financing and auditor's judgment in companies with different investment opportunities.The data of 320 companies have been analyzed using eviews econometric software. Through the median value in each investme More
AbstractThis study explaining the income smoothing in terms of financing and auditor's judgment in companies with different investment opportunities.The data of 320 companies have been analyzed using eviews econometric software. Through the median value in each investment opportunity criteria, the population was classified into two groups of companies with high and low investment opportunities. Then hypotheses were tested using unstructured estimation with (OLS) and (ARMA) methods.Findings shows in companies with high investment opportunities there is a positive relationship between income smoothing and financing that are separated by the MEQLDTA criteria but in the GROWTHPPE criteria was observed a negative relationship. In companies with low investment opportunities there isn't a relationship between income smoothing and financing that are separated by the MB criteria, but in PPEQGMEQLD criteria was observed a negative relationship. The explanatory variables of the auditor's judgment in both groups have an effect on the control of income smoothing.The findings can be used to identify companies with high investment opportunities. In order to achieve the expected return, it is recommended to pay attention to the auditor's judgment and experience in controlling income smoothing and financing method of companies.By comparing the determination coefficients and Durbin Watson's statistics, it was found that in companies with high investment opportunity, the MEQLDTA criteria and in companies with low investment opportunity, the MB criteria are optimal criterias for distinguishing investments opportunities.
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