Journal of Iranian Accounting Review

Journal of Iranian Accounting Review

Factors Affecting the Report Auditing Standards Issued by the Data Mining (The Case of Listed Companies in Tehran Stock Exchange)

Document Type : Original Article

Authors
Hossein Rezaie Dolatabadi 1
Homa Shariati 2
1 Assistant Professor of Accounting, Islamic Azad University, Isfahan (Khorasgan) Branch, Isfahan, Iran
2 M.A. Student of Accounting, Islamic Azad University, Isfahan (Khorasgan) Branch, Isfahan, Iran
10.22055/jiar.2017.17737.1038
Abstract
Company managers in today's competitive world look for their accreditation to the financial statements. The audit firms are trying to implement strategies to increase their efficiency. Auditors need a tool to alert them to the presence of risk and distortion. Given the importance of accounting for users of financial statements, and their decisions based on these reports, ensuring that the report is based on auditing standards is important for users. Likewise, managers need to be aware of the factors considered by the auditor to address financial statements. In this study, after examining the audit report in 1384 Zmany1391- period, in order to identify the most important factors affecting audit opinion, are examples of standard and non-standard reports were selected after reviewing previous studies, 41 variables were selected. In this research aims to identify factors affecting audit opinion using linear and nonlinear methods and results showed the significant effect of some factors.
Keywords
The auditor's opinion
Non-standard reports
Standard reports
data mining
Journal of Iranian Accounting Review
Volume 3, Issue 12
Autumn 2016
Pages 21-42