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Assessing and prioritizing the dimensions and components of the auditing model of the supreme Audit court in the process of granting facilities to knowledge-based companies with the approach of structural equation modeling
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Reza Moradi   , Naghi Fazeli * , Khosro Faghani Makrani |
| Islamic Azad University , Semnan & Assistant Professor of Accounting Islamic Azad University , Semnan, Islamic Azad University ,Semnan, Mail: fazeli.n@gmail.com |
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Abstract: (481 Views) |
| According to Moradi et al.'s article (1401), the auditing paradigm model of the supreme audit court in the process of granting facilities to knowledge-based companies was extracted by the qualitative method and applying the grounded theory research method. The purpose of this study is to measure and prioritize the dimensions and components of the above model by means of a questionnaire extracted from the findings of Moradi et al.'s article (1401).This research has been done using a quantitative descriptive survey method and using the structural equation model as well as Friedman's test. The statistical population of the research included all the employees of the supreme audit court, based on Cochran's formula, 342 people were selected as the sample size and it was done by simple random sampling. For data analysis, the structural equation model was used under smartpls3.3 software. The results of the findings indicated the fit of the initial model, so that the causal conditions (human resources and organization of the supreme audit court, personal and professional characteristics of the auditor), contextual factors (the position of the supreme audit court and society's demands from it, legislation and enforcement and monitoring institutions) and Intervention conditions (international conventions and standards, information technology, limits of disclosure and politicization, culture and values of society) is effective on the central phenomenon (auditing of the supreme audit court in knowledge-based companies) and the central phenomenon is on strategies (the auditing of the supreme audit court, the supporting organization of the knowledge company, examination of knowledge-based companies, internal control of the supporting organization) are effective and finally the strategies are effective on the consequences (results for the beneficiaries). |
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| Keywords: audit model, supreme audit court, knowledge-based companies, granted facilities, grounded theory. |
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Full-Text [PDF 1402 kb]
(465 Downloads)
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Type of Study: Applicable |
Subject:
Auditing
Received: 2023/04/5 | Accepted: 2023/06/27 | Published: 2024/03/10
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