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A Framework for Post Implementation Review of Iranian Auditing Standards.
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Mohammad Mohammadi zaveleh *   , Arash Tahriri , Ezatollah Abbasian |
| University of Tehran |
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Abstract: (718 Views) |
Abstract
Target. Iranchr('39')s auditing standards, like the auditing standards of other countries, have problems that are mentioned in the review objectives section, and the way these standards are effective is after the implementation of the standard, the same thing that other countries have done. Post-implementation review means examining the overall effects of a law or standard after a certain period of time in order to determine whether what has been enacted and implemented is working properly or not? In the case of Iranian auditing standards, the best way to ensure the effectiveness of the standard set by the standard-setting body is to evaluate the "approval" of the standard. Its problems will not be identified until the standard is implemented. Part of the problem today is the quality of auditing standards. The standards have not been updated quantitatively and qualitatively in accordance with the needs of the day and the standard has not reached the desired goals, and our goal is to express these problems through auditors and provide a suitable framework for evaluation after the implementation of these standards.
Research method. In this study, with 16 experienced and specialized people, including managers and partners of auditing firms, professors in the field of auditing and the governing bodies of the editorial office, about the development of review framework, post-implementation of Iranian auditing standards, interviews and interview data were analyzed qualitatively.
Findings. Development of review framework, post-implementation of Iranian auditing standards The main finding of this study is that the objectives of review, standard development process, review time, executive factors, review process and the content of the final report are the main proposed components of this framework.
Conclusion. All interviewees consider the evaluation, implementation and implementation of Iranian auditing standards in the framework of this framework as the best way to effectiveness and update these standards and emphasize that evaluation, implementation and implementation should be approved by the drafting body as the last step of the standardization process. , Be required to evaluate the effectiveness of the implemented standard after two to three years from the entry into force of the standard. The key to success in evaluating is extensive consultation with profiteers. |
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| Keywords: Post-Implementation Review, Post-Implementation Review of Auditing Standards. Effectiveness of Auditing Standards, Thematic analysis. |
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Full-Text [PDF 661 kb]
(251 Downloads)
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Type of Study: Research |
Subject:
Auditing
Received: 2021/01/12 | Accepted: 2021/12/19 | Published: 2022/12/22
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