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Identifying and analyzing drivers and macro-trends affecting the future of independent auditing in Iran with an emphasis on the role of internal factors of the profession with a future research approach
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Arash Tahriri   , Mohammad Mehdi Zulfiqarzadeh Kermani , Abbas Zand Abbas Abadi * |
| tehran university |
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Abstract: (460 Views) |
The purpose of this research is to identify and analyze the drivers affecting the future of independent auditing from the point of view of the internal factors of the independent auditing profession. In today's highly changing and competitive environment, if we do not anticipate the future, the result will be nothing but failure and loss of opportunities. It is very important to know the factors affecting the future of the audit profession, considering its accreditation functions and facilitating the accountability and decision-making processes of a wide range of stakeholders. In this article, by using interview and fuzzy Delphi methods and asking the opinions of 28 professional and academic experts, the drivers influencing the future of independent audit were identified in the field of internal factors of the independent audit profession. According to the fuzzy Delphi calculations of the 27 drivers identified from the theoretical foundations and interview results, the most important factors to be considered in the future, respectively, include the change of auditing processes, auditing through remote work, fair value, change from assurance to effectiveness, competence, the professions of auditors and self-regulation and the independence of the profession and the specialization of auditing institutions in fields and industries. Paying attention to these factors will allow the auditor to take steps to meet the needs of the society while maintaining his professional qualifications and perform his duties in accordance with the wishes of the stakeholders.
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| Keywords: the future of independent auditing, drivers, internal factors of the independent auditing profession, future research |
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Full-Text [PDF 720 kb]
(112 Downloads)
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Type of Study: Research |
Subject:
Auditing
Received: 2023/03/8 | Accepted: 2023/07/5 | Published: 2024/03/10
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