ارائه الگویی جهت بررسی عوامل مؤثر بر عملکرد حسابرسی با رویکرد مبتنی بر ریسک و کیفیت حسابرسی مستقل
محورهای موضوعی : اخلاق و حسابداری
آناهیتا زندی
1
(استادیار، گروه حسابداری، واحد شهر قدس، دانشگاه آزاد اسلامی، تهران، ایران. )
کلید واژه: کیفیت حسابرسی, مدیریت ریسک, عملکرد حسابرسی, تکنیک مدل‌سازی معادلات ساختاری, فناوری اطلاعات.,
چکیده مقاله :
هدف: این پژوهش به بررسی عوامل مؤثر در عملکرد حسابرسی با رویکرد مبتنی بر ریسک و کیفیت حسابرسی می‌پردازد. همچنین رابطه میان رویکرد مبتنی بر ریسک و کیفیت حسابرسی مستقل را بررسی می‌کند. روش: ابزار گردآوری داده‌ها در این پژوهش پرسشنامه می‌باشد. این مطالعه به منظور بررسی عوامل مؤثر، 500 حسابرس حرفه‌ای را هدف‌گذاری کرد، اما 384 نفر از آن‌ها به پرسشنامه پژوهشی پاسخ دادند. مدل‌سازی معادله ساختاری حداقل مربعات جزئی برای آزمون فرضیه‌های این پژوهش به‌کار گرفته شد. یافته‌ها: یافته‌های این پژوهش که با تحلیل داده‌ها با استفاده از مدل‌سازی معادلات ساختاری بدست آمد، ارتباط مثبتی را میان توانمندی حسابرسان، پشتیبانی فناوری اطلاعات، توان رقابتی شرکت‌های حسابرسی، هزینه‌های حسابرسی، ریسک‌های مشتری با بکارگیری رویکرد مبتنی بر ریسک، و همچنین با کیفیت حسابرسی‌های مستقل نشان دادند. از طرفی میان فشار کاری روی حسابرسان و بکارگیری رویکرد مبتنی بر ریسک، و نیز کیفیت حسابرسی‌های مستقل، ارتباط منفی وحود دارد. از سوی دیگر، رویکرد مبتنی بر ریسک همچنین اثر مثبت و معناداری بر کیفیت حسابرسی مستقل دارد. نتیجه‌گیری: در امور حسابرسی، قرار گرفتن در معرض فشارهای محسوس و نامحسوس برای حسابرسان اجتناب‌ناپذیر است. با این حال، اگر حسابرسان بدانند که چگونه کار را به روشی علمی سازماندهی کنند که همیشه مثبت باشند و سلامت جسمانی خود را بهبود بخشند، می‌توانند فشارها را کنترل کرده و کاهش دهند. علاوه‌بر این، شرکت‌های حسابرسی باید سیاست‌های تشویقی و پاداش‌دهی را اِعمال کنند، تا انگیزه و رضایت را در محل کار افزایش دهند، و یک محیط دوستانه را برای حسابرسان ایجاد کنند تا تجربیاتشان را با هم به اشتراک بگذارند و بیاموزند.
Purpose: This research examines the factors that affect audit performance using a risk-based approach and audit quality. It also explores the relationship between the risk-based approach and independent audit quality. Method: The data collection tool in this research is a questionnaire. To investigate the effective factors, this study targeted 500 professional auditors, but only 384 of them responded to the research questionnaire. Partial least squares structural equation modeling was used to test the hypotheses of this research. Findings: The findings of this research, obtained by analyzing data using structural equation modeling, reveal a positive relationship between auditors' ability, information technology support, the competitive power of auditing companies, audit costs, customer risks using a risk-based approach, and quality of independent audits. Conversely, there is a negative relationship between work pressure on auditors and the use of a risk-based approach, as well as the quality of independent audits. Additionally, the risk-based approach has a positive and significant impact on the quality of independent audits. Conclusion: In auditing, auditors are bound to face both tangible and intangible pressures. Nevertheless, by adopting systematic work organization methods, maintaining a positive attitude, and prioritizing their physical well-being, auditors can effectively manage and alleviate these pressures. Furthermore, audit firms ought to introduce incentive and reward schemes to boost motivation and job satisfaction, foster a supportive atmosphere for auditors to exchange experiences, and facilitate continuous learning.
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