درک حسابرسان از مفهوم تردید حرفه ای در کار حسابرسی

نوع مقاله : مقاله علمی پژوهشی

نویسندگان

1 استادیار حسابداری، دانشکدۀ مدیریت دانشگاه تهران، تهران، ایران

2 کارشناس‎ارشد حسابداری، پردیس البرز، دانشگاه تهران، تهران، ایران

چکیده

پژوهش حاضر به بررسی درک حسابرسان از مفهوم زیربنایی تردید حرفه‎ای در کار حسابرسی مستقل می‎پردازد. برای بررسی درک حسابرسان از این مفهوم، از تأثیر شش عامل رتبۀ حسابرس، جنسیت، عضویت در جامعۀ حسابداران رسمی ایران، سن، سطح تحصیلات و رشتۀ تحصیلی استفاده شده است. اطلاعات لازم از طریق پرسشنامه‎های توزیع‎شده بین کلیۀ شاغلان در مؤسسه‎های عضو جامعۀ حسابداران رسمی ایران جمع‎آوری شده است. این پژوهش در گروه پژوهش‎های پیمایشی قرار می‎گیرد. داده‎ها با اجرای آزمون‎های کای دو، ناپاراتریک فریدمن، وی کرامرز و کندال تاو ـ سی تجزیه‎وتحلیل شدند. یافته‎های پژوهش نشان می‎دهد پنج عامل از شش عامل انتخاب‎شده بر درک حسابرسان از مفهوم تردید حرفه‎ای تأثیر معناداری می‎گذارند. نتایج بیان‎کنندۀ این است که حسابرسان با ویژگی‎های مختلف درک‎های متفاوتی از مفهوم بنیادی و کلیدی تردید حرفه‎ای دارند و این می‎تواند چالشی برای حرفۀ حسابرسی باشد و توجه بیشتر در حوزۀ آموزش و استانداردگذاری را می‎طلبد.

کلیدواژه‌ها

عنوان مقاله [English]

Auditors’ perceptions of professional skepticism in audit work

نویسندگان [English]

  • Arash Tahriri 1
  • Mahdi Piri Sagharloo 2
1 University of Tehran
چکیده [English]

The present study examines the auditors' understanding of the concept of professional skepticism in the auditing independently. To review the auditor's understanding of this the key concept, the effect of the six factors of auditor Grade, gender, CPA, age, level of education, education field ،has been used. The required information which distributed by the questionnaire among all employees at member audit firm iranian society of CPAs.This research is a survey research group and test hypotheses using the chi-square test, Friedman nonparametric test, test Kramers V was Kendall Tav C.The research findings show that five factors have significant effect on the auditor's understanding of the concept of professional skepticism.The, results show that auditors with different characteristics, have different understandings of the concept of fundamental and key professional skepticism And this can be a challenge for the audit profession and requires more attention in the field of education and standards setting.

کلیدواژه‌ها [English]

  • Certified Accountants
  • Independent Audit
  • Professional skepticism

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