نوع مقاله : مقاله پژوهشی
نویسندگان
1 استادیار حسابداری دانشگاه کردستان
2 کارشناس ارشد دانشگاه آزاد اسلامی واحد سنندج
3 کارشناس ارشد دانشگاه کردستان
چکیده
کلیدواژهها
عنوان مقاله [English]
نویسندگان [English]
In order to improve capacities and capabilities of the audit report, the international institutions of audit investigate changes in the conventional form of audit reports. Accordingly, the proposed standard is recommended by the Supervisory Board in accounting of firms accepted in US stock exchange and also, the proposed reporting is recommended by International Auditing and Assurance Standards boards. This study attempts to survey the key points of the proposed changes in the form of a questionnaire that was presented to managers and auditors of Auditing Organization. In the questionnaire survey, proposed changes were asked in three aspects. More than 80 percent of respondents agreed with the proposed changes announced in audited form reporting. Also, more than 40 percent of respondents agreed with the proposed changes about disclosing information more than auditor’s results and also, disclosing information more than auditor’s action in audit reporting.
کلیدواژهها [English]
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