[Home ] [Archive]   [ فارسی ]  
:: Main :: About :: Current Issue :: Archive :: Search :: Submit :: Contact ::
Main Menu
Home::
Journal Information::
Articles archive::
For Authors::
For Reviewers::
Registration::
Contact us::
Site Facilities::
::
Search in website

Advanced Search
..
Receive site information
Enter your Email in the following box to receive the site news and information.
..
:: Volume 22, Issue 86 (5-2022) ::
audit knowledge 2022, 22(86): 343-362 Back to browse issues page
Identify the components of optimal supervision over the auditors in Iranian capital market
Saeed Esmaeilpour zanjani , Ali Raeis pour rajabali * , Sanjar Salajeghe
Islamic Azad University, Kerman Branch
Abstract:   (942 Views)
Proper supervision over the auditors is one of the ways to gain investorschr('39') trust in the capital market. This study aim to identify the components of optimal supervision over the auditors of companies in Iranian capital market. This study examines the issue of auditor oversight as one of the most important challenges of the auditing profession. The method used in this study is the phenomenology in Mustacas formulation. The statistical population of the study is the auditors of companies admitted in the Iranian capital market with high mental involvement on the subject of audit supervision. The results showed that the favorable supervision of auditors of companies listed in the Iranian capital market has eleven sub-themes that form the three main behavioral-content themes including four sub-themes of professional ethics. Participatory and self-control decision-making, environmental-context including four sub-themes: legal vacuum, competition vacuum, innovation vacuum and economic and structural instability-process including four sub-themes of IT development, decision-making Political and evaluation vacuum are formulated. Supervise different aspects of the auditing job. This study showed the importance of understanding this issue from the auditorschr('39') point of view.
Article number: 14
Keywords: Supervision, components of supervision, auditor, capital market, phenomenology.
Full-Text [PDF 347 kb]   (477 Downloads)    
Type of Study: Research | Subject: Auditing
Received: 2020/12/1 | Accepted: 2021/03/6 | Published: 2022/05/31
Send email to the article author

Add your comments about this article
Your username or Email:

CAPTCHA


XML   Persian Abstract   Print


Download citation:
BibTeX | RIS | EndNote | Medlars | ProCite | Reference Manager | RefWorks
Send citation to:

esmaeilpour zanjani S, raeis pour rajabali A, salajeghe S. Identify the components of optimal supervision over the auditors in Iranian capital market. audit knowledge 2022; 22 (86) : 14
URL: http://danesh.dmk.ir/article-1-2621-en.html


Rights and permissions
Creative Commons License This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.
Volume 22, Issue 86 (5-2022) Back to browse issues page
دانش حسابرسی Audit  Science
Persian site map - English site map - Created in 0.08 seconds with 35 queries by YEKTAWEB 4657