اثر بخشی تائیدیه های حسابهای دریافتنی در حسابرسی

"The Effectiveness of Confirmation For Accounts Receivables
in Auditing", is examined by Mr. Mohsen Soltani This article
has two sections. The first section reviews the literature on the
various forms used for confirmation, their content and. usefulness
in the receivable process. The second section discusses the
findings of an empirical research on the same subject where a
sample of the government controlled corporations was selected by
the author and their financial statements were examined. The
author further discusses auditing standards and statements issued
by the international auditing societies, the interpretation of the
confromtation forms by the Iranian auditors, and difficulties
experienced by the Iranian auditing firms in applying this method .