عنوان پایان‌نامه
درک حسابرسان از مفهوم اطمینان معقول در کار حسابرسی با شواهدی از حسابداران رسمی و شاغلین در حرفه حسابرسی
- رشته تحصیلی
- حسابداری
- مقطع تحصیلی
- کارشناسی ارشد
- محل دفاع
- کتابخانه مرکزی -تالار اطلاع رسانی شماره ثبت: 64037;کتابخانه پردیس البرز شماره ثبت: 178
- تاریخ دفاع
- ۲۸ خرداد ۱۳۹۳
- دانشجو
- مهدی پیری سقرلو
- استاد راهنما
- آرش تحریری
- چکیده
- یکی ازمهمترین مفاهیم کلیدی درحرفه حسابرسی،مفهوم اطمینان معقول درکارحسابرسی است. استانداردهای حسابرسی به عنوان مبنایی برای اظهارنظر حسابرس، وی را ملزم می‌کند نسبت به عاری بودن صورت های مالی، به عنوان یک مجموعه واحد، ازتحریف بااهمیت ناشی از تقلب یا اشتباه اطمینان معقول کسب کند. اطمینان معقول، سطح بالایی ازاطمینان است. اطمینان معقول زمانی به دست می‌آیدکه حسابرس برای کاهش خطرحسابرسی یک سطح پایین قابل قبول، شواهدحسابرسی کافی ومناسب راکسب کند (خطرحسابرسی به معنی اظهارنظرنامناسب حسابرس نسبت به صورت های مالی حاوی تحریف با اهمیت است) بااین وجود، اطمینان معقول به منزله اطمینان مطلق نیست، چراکه به دلیل محدودیت های ذاتی حسابرسی بسیاری ازشواهدحسابرسی که حسابرس ازآنهابرای نتیجه‌گیری واظهارنظراستفاده می‌کند، قطعی نیست بلکه متقاعدکننده می‌باشد. دراین راستا نکته ای که ذهن محققین رادرگیرمی کند این است که آیاافرادحاضردرتیم حسابرسی برداشت یکسانی ازاین مفهوم زیربنایی دارندیاخیر. بنابراین درتحقیق حاضر تاثیرسه عامل (رتبه بندی، جنسیت وعضویت درجامعه حسابداران رسمی ایران) رابردرک حسابرس ازمفهوم اطمینان معقول درکارحسابرسی بررسی وباسه فرضیه مورد آزمون قرارگرفت. جامعه آماری این تحقیق شامل کلیه شاغلین درموسسات عضو جامعه حسابداران رسمی ایران که درتهران مستقرودارای رتبه الف وحسابداررسمی که جمعاً2248نفرمی باشند، نمونه آماری بااستفاده ازفرمول های مربوطه تعداد328نفر به دست آمد. روش تحقیق مورداستفاده میدانی وکاربردی وابزارجمع آوری اطلاعات پرسشنامه می باشد. یافته های تحقیق نشان دادکه سه عامل رتبه بندی، جنسیت وعضویت درجامعه حسابداران رسمی ایران بردرک حسابرس ازمفهوم اطمینان معقول تاثیردارندو همچنین رشته تحصیلی بردرک حسابرس ازمفهوم اطمینان معقول تاثیردارد.
- Abstract
- One of The most important factor in Auditing is The reasonable assurance concept in Auditing .Auditing standards as The basics for auditor expression, make him to be assured of all financial statments as a unique set free from any significant deviation resulted from any mistake or fake financial statments. reasonable assurance is a high level assurance and will be accessible when the auditor gathers suitable and enough evidence auditing in order to decrease low level Auditing .nonetheless reasonable assurance can not be considered as the rigid assurance ,because of the limitation of auditing most of the auditing factor which the auditors uses Them to get result and make expressions is not the final . But it is convincible .Therfore ,The point which researchers are involed in ,is that whether existing persons in the auditing team have the same opinion about basic concepts or not .As a result in this research ,the effects of 3factors (Ranking, sex and membership in the officical Iranian Auditing Society) on auditors understanding of the convincible assurance concepts on auditing is being researched and has been tested based on 3 assumption. Statistical Sample Society in This research include all exising members of Iranian officical Auditing Society ,who are stablished in Tehran and have ranking A and are official auditors who are totally 2248 persons .Sample society has been worked out from formulas releted to 328 persons The research method which has been emoloyed is filled and applicable method and The media to gather information is the questioner .The result of research shows that the 3 factors of Ranking ,Sex and membership at Iranian official society has an effect an auditors understanding of convincible assurance concept and also field of study has effect on auditors understanding of reasonable assurance concept . One of The most important factor in Auditing is The reasonable assurance concept in Auditing .Auditing standards as The basics for auditor expression, make him to be assured of all financial statments as a unique set free from any significant deviation resulted from any mistake or fake financial statments. reasonable assurance is a high level assurance and will be accessible when the auditor gathers suitable and enough evidence auditing in order to decrease low level Auditing .nonetheless reasonable assurance can not be considered as the rigid assurance ,because of the limitation of auditing most of the auditing factor which the auditors uses Them to get result and make expressions is not the final . But it is convincible .Therfore ,The point which researchers are involed in ,is that whether existing persons in the auditing team have the same opinion about basic concepts or not .As a result in this research ,the effects of 3factors (Ranking, sex and membership in the officical Iranian Auditing Society) on auditors understanding of the convincible assurance concepts on auditing is being researched and has been tested based on 3 assumption. Statistical Sample Society in This research include all exising members of Iranian officical Auditing Society ,who are stablished in Tehran and have ranking A and are official auditors who are totally 2248 persons .Sample society has been worked out from formulas releted to 328 persons The research method which has been emoloyed is filled and applicable method and The media to gather information is the questioner .The result of research shows that the 3 factors of Ranking ,Sex and membership at Iranian official society has an effect an auditors understanding of convincible assurance concept and also field of study has effect on auditors understanding of reasonable assurance concept . One of The most important factor in Auditing is The reasonable assurance concept in Auditing .Auditing standards as The basics for auditor expression, make him to be assured of all financial statments as a unique set free from any significant deviation resulted from any mistake or fake financial statments. reasonable assurance is a high level assurance and will be accessible when the auditor gathers suitable and enough evidence auditing in order to decrease low level Auditing .nonetheless reasonable assurance can not be considered as the rigid assurance ,because of the limitation of auditing most of the auditing factor which the auditors uses Them to get result and make expressions is not the final . But it is convincible .Therfore ,The point which researchers are involed in ,is that whether existing persons in the auditing team have the same opinion about basic concepts or not .As a result in this research ,the effects of 3factors (Ranking, sex and membership in the officical Iranian Auditing Society) on auditors understanding of the convincible assurance concepts on auditing is being researched and has been tested based on 3 assumption. Statistical Sample Society in This research include all exising members of Iranian officical Auditing Society ,who are stablished in Tehran and have ranking A and are official auditors who are totally 2248 persons .Sample society has been worked out from formulas releted to 328 persons The research method which has been emoloyed is filled and applicable method and The media to gather information is the questioner .The result of research shows that the 3 factors of Ranking ,Sex and membership at Iranian official society has an effect an auditors understanding of convincible assurance concept and also field of study has effect on auditors understanding of reasonable assurance concept . One of The most important factor in Auditing is The reasonable assurance concept in Auditing .Auditing standards as The basics for auditor expression, make him to be assured of all financial statments as a unique set free from any significant deviation resulted from any mistake or fake financial statments. reasonable assurance is a high level assurance and will be accessible when the auditor gathers suitable and enough evidence auditing in order to decrease low level Auditing .nonetheless reasonable assurance can not be considered as the rigid assurance ,because of the limitation of auditing most of the auditing factor which the auditors uses Them to get result and make expressions is not the final . But it is convincible .Therfore ,The point which researchers are involed in ,is that whether existing persons in the auditing team have the same opinion about basic concepts or not .As a result in this research ,the effects of 3factors (Ranking, sex and membership in the officical Iranian Auditing Society) on auditors understanding of the convincible assurance concepts on auditing is being researched and has been tested based on 3 assumption. Statistical Sample Society in This research include all exising members of Iranian officical Auditing Society ,who are stablished in Tehran and have ranking A and are official auditors who are totally 2248 persons .Sample society has been worked out from formulas releted to 328 persons The research method which has been emoloyed is filled and applicable method and The media to gather information is the questioner .The result of research shows that the 3 factors of Ranking ,Sex and membership at Iranian official society has an effect an auditors understanding of convincible assurance concept and also field of study has effect on auditors understanding of reasonable assurance concept .
