بررسی تأثیر پذیرش استانداردهای بین المللی گزارشگری مالی بر حسابرسی

نوع مقاله : مقاله ترویجی

نویسندگان

1 دانشیار وعضوهیات علمی گروه حسابداری دانشگاه مازندران، بابلسر، ایران،

2 دانشجوی دکتری رشته حسابداری دانشگاه مازندران، بابلسر، ایران

چکیده

جهانی‌شدن فرآیندی است که منجر به تخصیص بهینه منابع در سطح بین‌المللی شده و امکان توسعه جهانی را فراهم آورده است. در همین راستا نیاز به اطلاعات جهت اخذ تصمیمات اقتصادی، ضرورتی انکارناپذیر است که اعتباردهی و اطمینان‌بخشی به این اطلاعات قسمتی از این فرآیند است. بر این اساس، انتظار می­ رود پذیرش استانداردهای بین­ المللی گزارشگری مالی اثرات گسترده ­ای بر حرفه حسابرسی داشته باشد، زیرا پذیرش استانداردهای بین ­المللی گزارشگری مالی سبب می­ شود تا گزارش­ های حسابرسی به قضاوت حرفه‌ای بیشتری نیاز داشته باشند و حسابرسان با استفاده از مبنای ارزش منصفانه، اظهارنظر مستقل­ تری ارائه نمایند. پژوهش حاضر اثر پذیرش استانداردهای بین­ المللی گزارشگری مالی را بر حوزه­ های دانش حسابرسی به‌ طور مروری مورد بررسی قرار داده است. یافته‌های این پژوهش نشان می­ دهد که پذیرش استانداردهای بین­ المللی گزارشگری مالی بر حوزه­ های مختلفی از حسابرسی از جمله حق­ الزحمه حسابرسی، انتخاب حسابرس، کمیته حسابرسی، تخصص­ گرایی در صنعت و تأخیر گزارش حسابرسی اثر دارد. آگاهی از این یافته­ ها می‌تواند علاوه بر تبیین چالش­ های پیش­رو حرفه حسابرسی، حرفه را مجهزتر کرده و سبب شود تا حرفه از آمادگی لازم در مواجه با چنین تغییراتی برخوردار شود.

کلیدواژه‌ها

عنوان مقاله [English]

An Investigating the Impact of International Financial Reporting Standards Adoption on Auditing

نویسندگان [English]

  • Hossien fakhari 1
  • esmaeil amiri 2
1 Associate Professor of Accounting, University of Mazandaran, Babolsar, Iran
2 PhD Student of Accounting, University of Mazandaran, Babolsar, Iran
چکیده [English]

The globalization leads to the optimal allocation of resources globally and provides possibility of global development. In this regard, the need for information for making economic decisions is indispensable. Accreditation of this information and assurance is part of this process. Accordingly, adoption of International Financial Reporting Standards is expected to have a significant effect on audit profession, since the adoption of international accounting standards will lead to professional audit reports become more objective and usage of the fair value basis makes that repots have an independent commentary Accordingly, the present study aims to review the effect of the adoption of international financial reporting standards in the audit areas. The findings show that the adoption of International Financial Reporting Standards in auditing, affects in several audit areas like the audit fee, audit choose, audit committee, and the specialization in audit industry and the audit report delays.  Undoubtedly, the awareness of these findings can, in addition to explaining the challenges ahead, equipped audit profession and make ready auditing professionals for such changes.

کلیدواژه‌ها [English]

  • Audit Quality
  • Auditing
  • International Financial Reporting Standards

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  • تاریخ دریافت: 06 خرداد 1397
  • تاریخ بازنگری: 20 مرداد 1397
  • تاریخ پذیرش: 20 شهریور 1397

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