عنوان پایان‌نامه
بررسی موانع اجرای حسابرسی با کامپیوتر در موسسات حسابرسی خصوصی شهر تهران
- رشته تحصیلی
- حسابداری
- مقطع تحصیلی
- کارشناسی ارشد
- محل دفاع
- کتابخانه مرکزی -تالار اطلاع رسانی شماره ثبت: 50857
- تاریخ دفاع
- ۳۰ مهر ۱۳۹۰
- دانشجو
- علی وصال
- استاد راهنما
- محمدرضا نیکبخت
- چکیده
- هدف از پژوهش حاضر بررسی موانع اجرای حسابرسی با کامپیوتر در موسسات حسابرسی خصوصی شهر تهران می‌باشد که از نوع توصیفی- پیمایشی می باشد. جامعه آماری حسابداران رسمی و افراد شاغل در موسسات حسابرسی خصوصی شهر تهران برابر 2450 نفر است که تعداد 280 پرسشنامه به طور تصادفی بین جامعه آماری توزیع گردید که 262 پرسشنامه تکمیل شده برگشت داده شد و مبنای تحلیل ما قرار گرفت. پژوهش حاضر دارای چهار فرضیه است که چهار مانع الف) فقدان شناخت حسابرسان از تکنیک‌های حسابرسی به کمک کامپیوتر ب) هزینه بالای سخت‌افزار و نرم‌افزار مورد استفاده ج) بالا بودن هزینه‌های آموزش د) مشکلات ناشی از کاربرد نرم‌افزارها در وضعیت‌های واقعی را مانع بکارگیری تکنیک‌های حسابرسی با رایانه در موسسات حسابرسی خصوصی دانسته و مورد بررسی قرار می‌دهد.
- Abstract
- The computer auditing has been represented to the world and in Iran and auditing organization there some work doing on this matter and different parts of computer application in auditing institutes was surveyed and the effects of utilizing computer in professional part of auditing institutes or what we call in a nutshell “computer auditing”. And also effects of the use of computer in non-professional part of auditing institutes or, in other words, the use of information technologies within the auditing institute was taken into account and their relationship with each other has been studied. The goal of the current research is examining auditing executive barriers with computer in private auditing institute of Tehran which is that of descriptive-survey. The statistical population is employed formal accountants in the organizational diagram of auditing organization equal to 785 people, and a number of 280 questionnaires were distributed randomly between the statistical population and the same number was collected. This research has four hypotheses which examine four barriers a) audits being short of knowledge of techniques of auditing assisted by compute b) high cost of using software and hardware c) high costs of education d) the problems resulted from using software in real situations are considered as barrier to using auditing techniques with computer in private auditing institutes, and are examined. After conducting T-student test (single sample mean comparison test) at the assurance level %95, the obtained results indicate the approval of each of these four components as a barrier. Because the significant number resulted from the test for all three tests has a significant feature lower than %5 and consequently it can be claimed that: audits being short of knowledge of techniques of auditing assisted by compute, high cost of using software and hardware, high costs of education, and the problems resulted from using software in real situations are considered as the cause of not being able to apply auditing techniques with computer in auditing organization. Also lateral results resulted from this survey show that ranking of four-dimension audits being short of knowledge of techniques of auditing assisted by compute b) high cost of using software and hardware c) high costs of education d) the problems resulted from using software in real situations of Friedman's test was used which it primarily emphasized on audits being short of knowledge of techniques of auditing assisted by compute, then on the problems resulted from using software in real situations, then on high cost of using software and hardware, and finally high costs of education.
