تدوین مدل کیفیت مستندسازی حسابرسی با رویکرد مبتنی بر نظریه‌پردازی زمینه بنیان Developing a Model for Audit Documentation Quality based on Grounded Theory Approach

محورهای موضوعی : حسابداری مالی و حسابرسی

زهرا حمصیان کاشانی ¹ , زهره حاجیها ² , حسین جهانگیرنیا ³ , رضا غلامی جمکرانی ⁴

1 - گروه حسابداری، واحد قم، دانشگاه آزاد اسلامی، قم، ایران
2 - گروه حسابداری، واحد تهران شرق، دانشگاه آزاد اسلامی، تهران، ایران
3 - گروه حسابداری، واحد قم، دانشگاه آزاد اسلامی، قم، ایران
4 - گروه حسابداری،واحد قم،دانشگاه آزاد اسلامی ،قم ،ایران

تاریخ دریافت : 1400/07/13 تاریخ پذیرش : 1400/09/18 تاریخ انتشار : 1400/10/01

کلید واژه: نظریه زمینه‌ای, واژه‌های کلیدی: مستندسازی حسابرسی, حسابرسی مستقل, شواهد حسابرسی,

چکیده مقاله :

در سال‌های اخیر، کیفیت مستندسازی حسابرسی و تأثیر آن بر کیفیت حسابرسی در استانداردهای حسابرسی (مانند استاندارد PCAOB شماره 3) مورد توجه بیشتری قرار گرفته است. بر اساس استانداردها، مستندسازی حسابرسی شامل ثبت و ضبط کردن روش‌های حسابرسی انجام شده، شواهد حسابرسی مربوطه و نتیجه‌گیری‌های حسابرس است. اهمیت مستندسازی حسابرسی با توجه به نیاز به ارائه شواهدی که نظر حسابرس را تأیید می‌کند و همچنین ارائه اطلاعات در مورد مراحل مختلف رویه‌های حسابرسی، تعیین می‌شود. پژوهش حاضر با هدف طراحی مدل کیفیت مستندسازی حسابرسی با رویکرد نظریه‌پردازی داده بنیاد انجام شده است. روش پژوهش از نوع کیفی می‌باشد. به منظور انجام مصاحبه‌های عمیق و نیمه ساختاریافته، تعداد 16 نفر از شرکای مؤسسات حسابرسی، مدیران سازمان حسابرسی و مدیران مالی شرکت‌ها طی فرایندی هدفمند انتخاب شدند. یافته‌های پژوهش، به صورت مدل پارادایمی با 14 مقوله برای شرایط علی، 6 مقوله در زمینه بستر، 6 مقوله برای شرایط مداخله‌گر، 6 مقوله برای راهبرد و 3 مقوله در زمینه پیامد مرتبط با پدیده اصلی پژوهش، شناسایی شد. نتایج پژوهش نشان داد که کیفیت مستندسازی حسابرسی و ارزیابی آن ماهیت پیچیده و چندوجهی دارد و علاوه بر ویژگی‌ها شخصیتی و فردی حسابرس، تحت تأثیر محیط خرد و کلان پیرامون حوزه حسابرسی نیز قرار می‌گیرد. بر این اساس، به منظور بررسی جامع موضوع، در تدوین مدل کیفیت مستندسازی حسابرسی جنبه‌های مختلف مورد بررسی قرار گرفته است.عنوان مقاله [English]Developing a Model for Audit Documentation Quality based on Grounded Theory Approachنویسندگان [English]Zahra Hemasian KashaniZohre HajihaHossein JahangirniaReza Gholami Jamkaraniچکیده [English]In recent years, the quality of audit documentation and its impact on audit quality in auditing standards (such as PCAOB Standard 3) has received more attention. According to auditing standards, audit documentation is the record of audit procedures performed relevant audit evidence obtained, and conclusions the auditor reached. The importance of audit documentation is determined by the need to provide evidence that corroborates the auditor's opinion, as well as to provide information about the various stages of the audit process. The present study aims to design a model of audit documentation quality with a grounded theorizing approach. The research method is qualitative. In order to conduct in-depth and semi-structured interviews, 16 partners of audit firms, directors of the audit organization and financial managers of companies were selected through a purposeful process. The research findings were identified as a paradigm model with 14 categories for causal conditions, 6 categories for context conditions, 6 categories for intervening conditions, 6 categories for strategy and 3 categories for consequences related to the main research phenomenon. The results showed that the quality of audit documentation and its evaluation is complex and multifaceted in nature and in addition to personality and auditor characteristics, it is also affected by the micro and macro environment around the audit field. Accordingly, in order to comprehensively examine the issue, various aspects have been examined in developing the quality model of audit documentation.Keywords: Audit Documentation, Independent Audit, Audit Evidence, Background Theory

چکیده انگلیسی:

In recent years, the quality of audit documentation and its impact on audit quality in auditing standards (such as PCAOB Standard 3) has received more attention. According to auditing standards, audit documentation is the record of audit procedures performed relevant audit evidence obtained, and conclusions the auditor reached. The importance of audit documentation is determined by the need to provide evidence that corroborates the auditor's opinion, as well as to provide information about the various stages of the audit process. The present study aims to design a model of audit documentation quality with a grounded theorizing approach. The research method is qualitative. In order to conduct in-depth and semi-structured interviews, 16 partners of audit firms, directors of the audit organization and financial managers of companies were selected through a purposeful process. The research findings were identified as a paradigm model with 14 categories for causal conditions, 6 categories for context conditions, 6 categories for intervening conditions, 6 categories for strategy and 3 categories for consequences related to the main research phenomenon. The results showed that the quality of audit documentation and its evaluation is complex and multifaceted in nature and in addition to personality and auditor characteristics, it is also affected by the micro and macro environment around the audit field. Accordingly, in order to comprehensively examine the issue, various aspects have been examined in developing the quality model of audit documentation.

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