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
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