{"id":17627,"date":"2023-09-13T13:01:38","date_gmt":"2023-09-13T09:31:38","guid":{"rendered":"https:\/\/bilangozareshgar.ir\/the-quality-of-audit-services-part-two\/"},"modified":"2023-09-13T13:02:49","modified_gmt":"2023-09-13T09:32:49","slug":"the-quality-of-audit-services-part-two","status":"publish","type":"post","link":"https:\/\/bilangozareshgar.ir\/en\/the-quality-of-audit-services-part-two\/","title":{"rendered":"The quality of audit services, part two"},"content":{"rendered":"

[vc_row][vc_column][vc_column_text css=”.vc_custom_1694585957519{background-image: url(https:\/\/bilangozareshgar.com\/wp-content\/uploads\/2023\/08\/زیر-متن_prev_ui-300×181-1.png?id=16893) !important;background-position: center !important;background-repeat: no-repeat !important;background-size: contain !important;}”]<\/p>\n

The quality of audit services, part two<\/strong><\/h3>\n
The quality of audit services, part two<\/p>\n
Audit institutions based on economic theories, following the maturity and evolution of the audit industry<\/a><\/p>\n
They can find new ways to differentiate their services<\/p>\n
One of them is creating expertise in auditing different industries.<\/p>\n
Researchers’ studies show that large audit institutions are trying to increase their level of expertise.<\/p>\n
It is expected that as the expertise of auditors increases, the quality of audit services offered will also increase.<\/p>\n
Researches about the quality of audit services in the world, on two axes:<\/p>\n
Factors affecting the demand for audits with better quality and drivers affecting the supply<\/a> of audits with better quality.<\/p>\n
These researches are more than two decades old.<\/p>\n
But still, due to extensive and rapid changes in the business environment,<\/p>\n
Management system and the quality of financial reporting, there are many hidden points about the various characteristics of audit quality that should be clarified (Meir and Riggs, 2007).<\/p>\n
Audit services and the quality of their performance have increased in Iran, especially in recent years.<\/p>\n
But there is a long way to reach the desired level.<\/p>\n
And one of the reasons for this is that, unlike advanced countries, Iranian society is not aware and sensitive to financial information and its quality.<\/p>\n
And the matter is dealt with according to the legal requirements.<\/p>\n
In fact, it seems that in Iran, the economic role of auditing as the main driver of the demand for high quality auditing is less important. (Rathi, 2012)<\/p>\n
Another reason is the economic structure.<\/p>\n
Iran’s economy is predominantly state-owned.<\/p>\n
And mainly its changes have been influenced by political factors and policies.<\/p>\n
And from accounting and auditing services, it follows the issue from certain angles.<\/p>\n
Also, its demand does not correspond to the needs of users in the non-governmental sector in its broad sense.<\/p>\n
In addition to the aforementioned, the various tasks referred to the audit group lead to a decrease in quality.<\/p>\n
Usually, in large audit institutions, specialized and independent groups are considered for each type of audit work.<\/p>\n
Currently, Iran’s auditors are all competitors.<\/p>\n
As a result, their expertise decreases and naturally the quality decreases.<\/p>\n
The lack of effective and active professional communication with international communities is the next factor that prohibits the process of improving audit quality.<\/p>\n
In other words, the connection of our country’s auditors with advanced international accounting and auditing authorities is very low.<\/p>\n
Although the accounting and auditing standards used in the country are very close to the international standards.<\/p>\n
But there is not enough familiarity with the experiences and techniques and applications of auditing in other countries.<\/p>\n
And the efforts made to develop communication and experience exchange with other countries have been very limited.<\/p>\n
Accountability is another important and effective factor on the quality of audit work.<\/p>\n
If the auditor is held accountable, the quality of the auditor’s work will be greatly improved.<\/p>\n
In our society, the auditor has never been asked for an account.<\/p>\n
And as a result, the auditor did its traditional work with a relaxed mind, without worrying about being questioned.<\/p>\n
During the last few years, when accountability has gradually been raised in the society of official accountants of Iran and the stock exchange,<\/p>\n
Auditors have also thought about improving the quality of their work (Yaqub Nejad and Amiri, 2016).[\/vc_column_text][\/vc_column][\/vc_row]<\/p>\n<\/body><\/html>\n<\/div>","protected":false},"excerpt":{"rendered":"
[vc_row][vc_column][vc_column_text css=”.vc_custom_1694585957519{background-image: url(https:\/\/bilangozareshgar.com\/wp-content\/uploads\/2023\/08\/زیر-متن_prev_ui-300×181-1.png?id=16893) !important;background-position: center !important;background-repeat: no-repeat !important;background-size: contain !important;}”] The quality of audit services, part two The quality of […]<\/p>\n","protected":false},"author":20,"featured_media":17603,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"episode_type":"","audio_file":"","podmotor_file_id":"","podmotor_episode_id":"","cover_image":"","cover_image_id":"","duration":"","filesize":"","filesize_raw":"","date_recorded":"","explicit":"","block":"","itunes_episode_number":"","itunes_title":"","itunes_season_number":"","itunes_episode_type":"","yasr_overall_rating":0,"yasr_post_is_review":"","yasr_auto_insert_disabled":"","yasr_review_type":"","footnotes":""},"categories":[2936],"tags":[3562,4082,5000,5073,5074,5070,5072,5071,5068],"class_list":["post-17627","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-audit","tag-audit","tag-audit-fees-en","tag-audit-quality","tag-audit-service-quality","tag-audit-services","tag-definition-audit-quality","tag-types-of-audit-services","tag-what-are-audit-services","tag-what-is-audit-quality"],"acf":[],"yasr_visitor_votes":{"stars_attributes":{"read_only":false,"span_bottom":false},"number_of_votes":0,"sum_votes":0},"_links":{"self":[{"href":"https:\/\/bilangozareshgar.ir\/en\/wp-json\/wp\/v2\/posts\/17627","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/bilangozareshgar.ir\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/bilangozareshgar.ir\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/bilangozareshgar.ir\/en\/wp-json\/wp\/v2\/users\/20"}],"replies":[{"embeddable":true,"href":"https:\/\/bilangozareshgar.ir\/en\/wp-json\/wp\/v2\/comments?post=17627"}],"version-history":[{"count":0,"href":"https:\/\/bilangozareshgar.ir\/en\/wp-json\/wp\/v2\/posts\/17627\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/bilangozareshgar.ir\/en\/wp-json\/wp\/v2\/media\/17603"}],"wp:attachment":[{"href":"https:\/\/bilangozareshgar.ir\/en\/wp-json\/wp\/v2\/media?parent=17627"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bilangozareshgar.ir\/en\/wp-json\/wp\/v2\/categories?post=17627"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bilangozareshgar.ir\/en\/wp-json\/wp\/v2\/tags?post=17627"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}