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Identifying the independence threats of Iranian’s Supreme Audit Courts auditors
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Mansour Mohamadi   , Mohammadi Kashanipour * , Nezamodin Rahimian , Mohammad hossein Rahmati |
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Abstract: (1311 Views) |
Independence threats are factors and conditions that destroying or expected to weaken auditor independence. Audited financial report is efficient tools for evaluating how to taking public accountability. with regarding the vastness of public sector in our country The role of the Supreme Audit Court in protecting public interest is very important. to attract and increase public confidence, the action and decision of the supreme audit court auditor’s must be based on compliance independence and neutrality. The purpose of this research, identifying the potential factors threats independence of Supreme Audit Courts. In terms of goal research that's exploratory-explanatory ,and in terms of audience is fundamental research and also whit regard to the kind of data is mixed method. Data in the qualitative section has been collected using the interviews conducted with the 16 Supreme Audit Court experts, the CPAs and the Professors. These interviews were analyzed based on thematic analysis. Statistical population in quantitative section includes a group of 30 Supreme Audit Court experts. Also, factor analysis used for questionnaire data confirm with the software Smart PLS. Research findings indicate the four main category of Supreme Audit Courts independence threats consist of individual threats, organizational threats, over organizational threats and environmental threats. The independence threats identifying in this research significantly different from independence threats of private sector auditors.
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Article number: 3 |
| Keywords: Auditor independence, Independence threats, Public Sector Auditing, Supreme Audit Court. |
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Full-Text [PDF 531 kb]
(430 Downloads)
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Type of Study: Research |
Subject:
Auditing
Received: 2020/01/25 | Accepted: 2020/02/23 | Published: 2022/01/2
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