تبیین مسائل و واقعیت‎های مرتبط با عبارت «ارائه به نحو مطلوب» در اظهارنظر گزارش حسابرسی

نوع مقاله: مقاله علمی پژوهشی

نویسندگان

1 استاد حسابداری، دانشکدۀ مدیریت و حسابداری، دانشگاه علامه طباطبائی، تهران، ایران

2 دانشجوی دکتری حسابداری، دانشکدۀ مدیریت و حسابداری، دانشگاه علامه طباطبائی، تهران، ایران

چکیده

با هدف شناسایی و تجزیه و تحلیل مسائل و واقعیت­های زبان حسابرسی، عبارت کلیدی «ارائه به نحو مطلوب» در پژوهش حاضر با روش­شناسی نظریه­پردازی زمینه­بنیان مطالعه شده است. این مطالعه از طریق مصاحبۀ عمیق با خبرگان و شرکای مؤسسه‎های حسابرسی اجرا شده و با انجام 15 مصاحبه به روش گلولۀ برفی به اشباع رسیده است. بر اساس نتایج به‎دست آمده از مصاحبه­ها، مهم­ترین مسئلۀ موجود در رابطه با کاربرد عبارت «ارائه به نحو مطلوب» به نا­هماهنگی میان مضمون مطلق واژۀ «مطلوب» با ماهیت نسبی کار حسابرسی بازمی­گردد. علاوه­بر این، یافته­ها واقعیت تعریف­نشدگی عبارت «ارائه به نحو مطلوب» را نشان می­دهد که به زعم حسابرسان پیامد نامساعدی نداشته و بنابراین به راهکاری برای ارائۀ تعریف از این عبارت نیاز ندارد. مسئلۀ فاصلۀ ادراکی در ارتباط با عبارت «ارائه به نحو مطلوب» نیز از اختلاط این واقعیت با مسئلۀ نا­هماهنگی حاصل شده است. در آخر نتایج به‎دست آمده از مصاحبه­ها به تأیید دو خبرۀ دانشگاهی با تجربۀ فعالیت در حرفۀ حسابرسی رسیده است.
 

کلیدواژه‌ها


عنوان مقاله [English]

Explanation of Problems and Realities around "Properly Drawn Up" Phrase in Auditor's Opinion

نویسندگان [English]

  • Yahya Hassas Yeganeh 1
  • Marzieh Tohidinejad 2
1 Prof. of Accounting, Faculty of Management and Accounting, , Allameh Tabataba’i University, Tehran, Iran
2 Ph.D. Candidate in Accounting, Faculty of Management and Accounting, Allameh Tabataba’i University, Tehran, Iran
چکیده [English]

With the purpose of identifying and analyzing problems and realities around auditing language, 'properly drawn up' phrase has been studied in this research through grounded theory methodology. This study has been implemented via in-depth interviews with experts and partners of audit firms and based on snowball method after 15 interviews has been saturated. Findings illustrate that the most important problem about 'properly drawn up' phrase, is inconsistency between content of the word 'properly' and the nature of auditing. Furthermore, lack of definition as a characteristic of 'properly drawn up' phrase has been revealed in this research, that according to auditor's point of view this reality doesn’t have any unfavorable outcomes and consequently doesn’t need any solutions. Expectation gap problem is also product of the mixture of this reality and the inconsistency problem. At last, 2 persons of academic experts with practical experience in auditing profession have approved these results.

کلیدواژه‌ها [English]

  • Audit Language
  • Auditing Report
  • Auditor's Opinion
  • Properly Drawn Up
  • True and Fair View

جامعۀ حسابداران رسمی ایران (1390). دستورالعمل تهیه و ارائۀ گزارش حسابرس مستقل و بازرس قانونی. استانداردهای مصوب.

رهنمای رودپشتی، ف.، نیکومرام، ه. و نونهال­نهر، ع. ا. (1391). ارزیابی تأثیر رویکردهای قضاوتی و شناختی زبان در گزارش­های توضیحی حسابداری. بررسی­های حسابداری و حسابرسی، 20 (68)، 72-47.

سازمان حسابرسی (1380). استاندارد حسابداری شمارۀ 1: ارائۀ صورت­های مالی.استانداردهای مصوب.

سازمان حسابرسی (1380). پیوست استانداردهای حسابداری: مفاهیم نظری گزارشگری مالی. استانداردهای مصوب.

سازمان حسابرسی (1389). استاندارد حسابرسی شمارۀ 700: گزارشگری نسبت به صورت­های مالی. استانداردهای مصوب.

مهرانی، س.، نونهال­نهر، ع. ا. (1392). آزمون تأثیر رویکردهای قضاوتی زبان در کاهش فاصلۀ انتظارات حسابرسی. بررسی­های حسابداری و حسابرسی، 20 (3)، 144-123.

نیکومرام، ه.، رهنمای رودپشتی، ف.، طالب­نیا، ق. ا.، پیک فلک، ج. (1392). مفاهیم شکل و محتوا و فاصله آنها در حسابداری. بررسی­های حسابداری و حسابرسی، 20 (3)، 46-27.

Audit Organization of Iran (2001). Accounting Standard Attachment: Theoretical Concepts of Financial Reporting. (in Persian)

Audit Organization of Iran (2001). Accounting Standard No. 1: presentation of financial statements. (in Persian)

Audit Organization of Iran (2010). Auditing Standard No. 700: Reporting upon Financial Statements. (in Persian)

Baxt, R. (1968). True and Fair View-a Legal Analysis. Paper Presented at the Australasian Association of University Teachers of Accounting 1967 Convention. University of Auckland, Auckland, 14-16 August.

Bazerman, M., Loewenstein, G. & Moore, D. (2002). Why Good Accountants Do Bad Audits. Harvard Business Review, 80 (11), 96-102.

Bernard, H. R. & Ryan, G. W. (2010). Analyzing Qualitative Data: Systematic Approaches (1st Ed.). California, CA: Sage.

Boswell, C. & Cannon, S. H. (2012). Introduction to Nursing Research (1st Ed.). Burlington, MA: Jones and Bartlett Publishers.

Bourdieu, P. (1982). Language and Symbolic Power (2nd Ed.). Cornwall: Polity Press.

Charmaz, K. (2003). Grounded Theory: Objectivist and Constructivist Methods. In N. K. D. Y. S. Lincoln (Ed.), Strategies of qualitative inquiry (2nd ed., pp. 249–291). London: Sage.

Chastney, J. G. (1975). True and Fair View: A Study of the History and Meaning of True and Fair and a Consideration of the Impact of The Fourth Directive: A report prepared for the Research Committee of the Institute of Chartered Accountants in England and Wales, Sheffield Polytechnic.

Creswell, J. W. (2007). Qualitative Inquiry and Research Design: Choosing Among Five Traditions (2nd Ed.). Thousand Oaks, CA: Sage.

Deegan, C., Kent, P. & Lin, C. J. (1994). The True and Fair View: A Study of Australian Auditors: Application of the Concept. Australian Accounting Review, 4 (1), 2-12.

Defond, M. & Zhang, J. (2014). A Review of Archival Auditing Research. Journal of Accounting and Economics, 58 (2–3), 275–326.

Denzin, N. (2006). Sociobgical Methods: A Sourcbook. Aldin Transaction. ISBN 978-0-20230840-1.

Dumitru, M. & Florin, B. A. (2008). Study Regarding the Quality of the True and Fair View Supplied by the Financial Statements from Financial Auditors Point of View. The Journal of the Faculty of Economics, 3 (1), 1298- 1309.

Flint, D. (1982). A True and Fair View of Company Accounts. Institute of Chartered Accountants of Scotland.

Forker, J. & Greenwood, M. (1995). European harmonization and the true and fair view. European Accounting Review, 4 (1), 1-31.

Foucault, M. (1980). Power/Knowledge: Selected Interviews and Other Writings 1972-1977, Vintage, New York.

Glaser, B. G. & Strauss, A. (1967). The Discovery Grounded Theory: Strategies for Qualitative Inquiry (3rd Ed.). Aldin, Chicago.

Glaser, B. G. (1992). Emergence vs forcing: Basics of Grounded Theory Analysis. Sociology Press, Mill Valley, CA.

Hamilton, G. & Hogartaigh, C. (2009). The Third Policeman: ‘The True and Fair View’, Language and the Habitus of Accounting. Critical Perspectives on Accounting, 20 (10), 910-920.

Horrocks, J. (1967). Are Published Balance Sheets Untrue and Unfair? Australian Accountant, 567-576.

Houghton, K. A. (1987). True and Fair View: An Empirical Study of Connotative Meaning. Accounting, Organizations and Society, 12 (2), 143-152.

Iranian Association of Certifies Public Accountants (2011). Instruction of preparation and presentation Auditor and legal inspector report. (in Persian)

Irish, R. A. (1966). Trial by Fire. Chartered Accountant in Australia, 37 (3), 170-179.

Johnston, T. R. (1967). Is the Standard ‘True and Fair View of the State of Affairs’ Attainable in a Balance Sheet? Accountant’s Journal, 45 (4), 443-452.

Jones, M. (1994). Readability of Accounting Narratives. Management Accounting, 72 (1), 1-28.

Karan, R. (2002). Irreconcilable Legal and Accounting Views of 'a True and Fair View': An Emerging Alternative from Australian Reforms. Journal of Law and Financial Management, 1 (1), 44-52.

Khan, S. N. (2014). Qualitative Research Method: Grounded Theory. International Journal of Business and Management, 9 (11), 224-233.

Kirk, N. (2006). Perceptions of the True and Fair View Concept: An Empirical Investigation. Abacus, 42 (2), 205- 235.

Lincoln, Y. S. & Guba, E. G. (1985). Naturalistic Inquiry (1st Ed.). Sage, Beverly Hills.

Lord, G. (2015). Evolution of Audit Reports, PWC, 1-12. Available in: http://clio.lib.olemiss.edu/cdm/ref/collection/deloitte/id/24856.

Low, C. K. & Koh, H. C. (1997). Concepts Associated with the “True and Fair View”: Evidence from Singapore. Accounting and Business Research, 27 (3), 195-202.

McEnroe, J. E. and Martens, S. C. (1998). Individual Investors' Perceptions Regarding the Meaning of US and UK Audit Report Terminology: 'Present Fairly in Conformity With GAAP' and 'Give a True and Fair View'. Journal of Business Finance and Accounting, 25 (3), 289- 307.

Mehrani, S. & Nonahal Nahr, A. (2013). Evaluation of Language Judgmental Approach Impact on Reducing Auditing Expectation Gap. The Iranian Accounting and Auditing Review, 20 (3), 123-144. (in Persian)

Miller, M. C. (1969). True and Fair’ and Auditors’ Reports. Australian Accountant, 39.

Naseri, A. (2007). The Significance of Language for Accounting Theory and Methodology, Ph.D. Thesis, University of Wollongong.

Nietzsche, F. (1901). The will to Power (5th Ed.), Random House, New York.

Nikoomaram, H., Rahnami Roodposhti, F., Talebnia, Gh. & Peik Falak, J. (2013). Content and Format Concepts and Their Gap in Accounting. The Iranian Accounting and Auditing Review, 20 (3), 27-46. (in Persian)

Nobes, C. W. & Parker, R. H. (1991). True and Fair: A Survey of UK Financial Directors. Journal of Business Finance and Accounting, 18 (3), 359-375.

Ordelheide, D. (1996). True and Fair View - A European and a German Perspective II. European Accounting Review, 5 (3), 495-506.

Parker, R. H. (1994). An International View of True and Fair Accounting (1st Ed.). Routledge, New York.

Parker, R.H. & Nobes, C.W. (1991). True and Fair: UK Auditors' View. Accounting and Business Research, 21 (84), 349-361.

Rahnamai Roodposhti, F., Nikoomaram, H. & Nonahal Nahr, A. (2012). Evaluation of Judgmental and Cognitive Approach Impact on Explanatory Accounting Reports, The Iranian Accounting and Auditing Review, 19 (2), 47-72.
(in Persian)

Rutherford, B.A. (1985). The True and Fair View Doctrine: A Search for Explication. Journal of Business Finance and Accounting, 12 (4), 483-494.

Smieliauskas, W., Craig, R & Amernic, J. (2008). A Proposal to Replace ‘True and Fair View’ With ‘Acceptable Risk of Material Misstatement’. Abacus, 44 (3), 225-250.

Stewart, I. C. (1988). The Explication of the True and Fair View Doctorine: A Comment. Journal of Business Finance and Accounting, 15 (1), 115-123.

Strauss, A. and Corbin, J. (1998). Basics of Qualitative Research: Techniques and Procedures for Developing Grounded Theory (2nd Ed.). London: Sage.

Sunder, Sh. (2015). “True and Fair” as the Moral Compass of Financial Reporting. In Research on Professional Responsibility and Ethics in Accounting, 14 (1), 3–11.

The Economist. (2008). True and Fair, Sep 22nd, Online Extra.

Valdu, A. B., Matis, D. & Salas, O. A. (2012). True and Fair View and Creative Accounting Conceptual Delimitations Based on Paoineus Tree Methodology. Annales Universitatis Apulensis Series Oeconomica, 14 (1), 104-115.

Zahid, A. (2008). "True and Fair View" Versus "Fair Presentation" Accountings: Are They Legally Similar or Different? European Business Law Review, 19 (4), 677–690.

Zeff, S. A., Buijink, W. & Camfferman, K. (1999). ‘True and Fair’ in the Netherlands: Inzicht or Getrouw Beeld? European Accounting Review, 8 (3), 523-548.