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:: Volume 22, Issue 88 (12-2022) ::
audit knowledge 2022, 22(88): 315-338 Back to browse issues page
Design a Comprehensive Model for Audit Opinion Quality based on Grounded Theory Approach
Zahra Hemasian Kashani , Zohreh Hajiha * , Hossein Jahangirnia , Reza Gholami Jamkarani
Department of Accounting, East Tehran Branch, Islamic Azad University, Tehran, Iran
Abstract:   (825 Views)
Audit opinion directly reflects whether the financial statement is true and fair or not, which is the reason why audit is necessary and important. Auditing Standard 700 sets out the auditor's objective to comment on the financial statements, based on an assessment of the results obtained from the audit evidence, and to provide a clear statement in the form of a written report, along with a description of the basis. The significance of the audit opinion is determined by the financial statements' accreditation. The present study is a qualitative research and was conducted with the aim of designing a model for audit opinion quality with a grounded theory approach. The statistical population consisted of experts and experts in the field of auditing, auditing partners and managers of the auditing organization who were selected using a purposive sampling method for a total of sixteen people. Data were collected through in-depth interviews in a semi-structured manner. Findings were identified as a paradigm model with 17 categories in causal factors, 5 categories in intervening conditions, 6 categories in contextual factors, 4 categories in strategies and 5 categories in outcome related to the main research phenomenon. Findings showed that in addition to individual and personality factors of the auditor, the auditor's opinion is influenced by organizational factors, the type of activity of the client company and technology infrastructure. Therefore, the present study can be an effective step to increase the quality of audit opinion and thus increase Rely on financial statements.
Keywords: quality of audit opinion, grounded theory, independent auditor, audit report
Full-Text [PDF 1337 kb]   (384 Downloads)    
Type of Study: Research | Subject: Auditing
Received: 2021/10/31 | Accepted: 2022/07/2 | Published: 2023/05/22
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Hemasian Kashani Z, Hajiha Z, Jahangirnia H, Gholami Jamkarani R. Design a Comprehensive Model for Audit Opinion Quality based on Grounded Theory Approach. audit knowledge 2022; 22 (88) :315-338
URL: http://danesh.dmk.ir/article-1-2829-en.html


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Volume 22, Issue 88 (12-2022) Back to browse issues page
دانش حسابرسی Audit  Science
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