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Identifying obstacles of implementing risk – based auditing in iranin audit firms and providing solutions to accelerate the process
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Gholomreza Karami   , Nezamoddin Rahimian , Keyvan Eskandari * |
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Abstract: (1447 Views) |
| Although in the recent years, global experience focuses on the use of risk-based auditing, auditing profession in Iran has not been successful in this approach. The purpose of this paper is to identify the obstacles of full implementation of risk-based auditing in Iranian audit firms and provide necessary solutions to accelerate it.The statistical population consisted of 20 experts in audit who have been selected by using the purposful sampling approach , with the snowball sampling method . All date have been collected by using semi-structured interviews and all subsets have been connected to each other through coding and categorizing into concepts and categories(content analysis).The results indicates that educational barriers, technology problems, lack of guides, low audit fees, lack of infrastructure, sanctions and staff distrust are the main obstacles of the implementation of risk- based auditing in Iranian audit firms and therefore, effective actions should be applied for education, developing the guides, improving the culture, technology and audit fees to meet this approach. |
Article number: 3 |
| Keywords: Auditing control – based auditing, risk – based auditing, Iranian audit firm, thematic analysis |
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Full-Text [PDF 471 kb]
(190 Downloads)
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Type of Study: Applicable |
Subject:
Auditing
Received: 2020/03/16 | Accepted: 2020/05/27 | Published: 2022/01/1
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