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The Competency Model for Auditors in Iran
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Fatemeh Abolhassantash *   , Farokh Barzideh , Jafar Babajani , Ghasem Boloo |
| Allameh Tabataba'i University |
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Abstract: (203 Views) |
Professional audit institutions, as commercial institutions that have been created in order to judge and comment on the information of financial statements of companies, follow the approach and goal based on competence. This research has been done to design and present a competency model in the form of a descriptive tool that identifies the competencies and skills needed by the auditing profession to provide successful performance. This research is a type of qualitative research that was conducted using the Delphi research method. The statistical population is the managers of the auditing organization, the managers of the certified public accountants society of Iran and the university professors in the field of accounting and auditing as professional and university experts, who were selected as participants in the research using a targeted sampling approach. The data was collected through a questionnaire and after analysis, the competency indices were determined through the fuzzy Delphi method. Then the competence model was designed and evaluated using binominal test. The final model includes 109 competency indices that are presented in the form of four dimensions such as general, technical, managerial and communication and it contains 18 components.
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| Keywords: Auditor, Competency Model, Fuzzy Delphi, Competency Indices |
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Full-Text [PDF 1231 kb]
(105 Downloads)
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Type of Study: Research |
Subject:
Auditing
Received: 2023/07/19 | Accepted: 2023/11/27 | Published: 2024/08/31
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