نقش آموزش حسابرسی در فاصله انتظارات بین حسابرسان و استفاده کنندگان از صورت های مالی
محورهای موضوعی : حسابداری مالی و حسابرسیمحمد علی آقایی 1 , نور الدین موسی زاده عباسی 2 , تورج جهان آرا 3
1 - دانشیار دانشگاه تربیت مدرس
2 - دانشجوی کارشناسی ارشد حسابداری دانشگاه تربیت مدرس
3 - کارشناسی ارشد حسابداری دانشگاه تربیت مدرس
کلید واژه: اصله انتظارات, آموزش حسابرسی, حسابرس مستقل, استفاده کنندگان از صورت های مالی,
چکیده مقاله :
بقا و غنای خدمات حسابرسی مستلزم عکس العمل مناسب و به موقع حرفه در برابر انتظارات جامعه است. حرفه حسابرسی با پذیرش مسئولیت بیشتر و گسترش نقش خود و یا تقویت آموزش عمومی درباره نقش و محدودیت های حسابرسی می تواند به نیازهای جامعه پاسخ داده و فاصله انتظارات را کاهش دهد. رشد بی وقفه نیازهای اطلاعاتی استفاده کنندگان و گرایش آن ها به استفاده از صورت های مالی جهت اتخاذ تصمیمات اقتصادی، برنامه ریزی و نظارت در مورد وضعیت مالی و عملکرد واحد اقتصادی، ضرورت کاهش فاصله انتظارات را ایجاب می کند. فرضیه های تحقیق به کمک داده های گردآوری شده توسط پرسشنامه توزیع شده بین استفاده کنندگان مختلف در سال 1388، مورد بررسی قرار گرفته و نتابج حاصل از بررسی یافته ها نشان داد که آموزش حسابرسی به استفاده کنندگان از صورت های مالی باعث کاهش فاصله انتظارات بین حسابرسان و استفاده کنندگان از صورت های مالی می شود
Survival and enrichment of auditing services requires appropriate and timely reaction against the expectations of society. Auditing profession by accepting more responsibility and expanding it’s role and strengthening public education about auditing roles and limitations can meet public needs and reduces expectation gap. The continuous growth of information users’ needs and their tendency to use financial statements for making economic decisions, planning and super visioning (monitoring) financial situation and performance of economic entity requires reduction of expectation gap. Research Hypothesis studied by the data collected questionnaire distributed among different users in 2008-2009, Results indicate that auditing education reduces expectation gap between independent auditors and users of financial statements.
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