فهرست مطالب

نشریه دانش حسابرسی
سال یازدهم شماره 1 (پیاپی 42، بهار 1390)

  • تاریخ انتشار: 1390/08/23
  • تعداد عناوین: 8
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  • Aziz Gord - Abbas Karimi Page 6
    Accounting is a tool for decision-making and management and accounting systems of each organizations is a function of its information needs. Adjusted cash accounting is current system of accounting and reporting of the Islamic Republic of Iran that dosent have suitable responsibility.Recentely in some countries like: Great Britain, New Zealand and Ausralia there is an approach of using the full accural method and operating budgeting for public sector that can have an important role to improve the public sector responsibility.In Iran also some public organizations have moved toward using of full accural basis, thus it seems in this country like others, that have selected this way,the analyse of its the advantages and dis advantages is necessory,becouse the base used in public accounting can impact on financial informations and decision-making.And if it select as based budgeting,can make major changes in resource allocation. The main goal of this research is the impacts of cash accounting convertion into accrual accounting on financial function and operating of Medical Sciences and Health Khodami martyr Beheshti. sample volume of this study is 100 that is selected by the formula Cochrane and is distributed Lykrat range 5 choice questionnaire with Than community samples between groups. The results of this study show cash accounting convertion into accrual accounting that needs operating budgeting Leading to improved financial performance and Operational performance of the device, to have an exact and correct Classification plans and Activities of each organization. Accrual accounting to determine cost And performing the actual costs and operations Allocations approved in the form is Much more efficient than cash accounting. And lead to more accurate control of income And other funding sources and expenditures And other payments. Accural accounting offers More accurate and more correct financial reports For planning and decision-making and implementation of programs and operations to Managers governmental organizations. And finally Accrual accounting system established in Medical Sciences and Health Khodami martyr Beheshti Leads to the production and maintenance of 3 main accounts Inventory, Fixed Assets and income According to the requirements of accounting standards
  • Maryam Askari Page 22
    The marvelous progress of Information technology and communication and alsotheir extension into money market and finance, in addition to facilitate Bank costumer’sservices; evolve banking traditional systems, with outstanding growth in electroniccommerce and commercial transaction for transferring the money the bank requirementis improved and electronic banking became as a crucial part of electronic commerce.Access to the internet world net and the spread of electronic communicationamong people and various organizations via virtual world provide a suitable place forcommercial and economic transactions and we can say that electronic commerce is onethe consequence of these influences and extensions. In order to having a proper planningand assignment required steps to presence in communication era, the placement ofcurrent countries and organizations in the progress path to the electronic government isnecessary. Furthermore, the assessment of electronic readiness either in national levelor organization level for progress of electronic government give this possibility to thedecision makers with finding out the weak and strength points, choose suitable methodto increase technical and organizational capabilities in order to progress electronicgovernment.In this essay, at first tried to define the banking, commerce, readiness and electronicgovernment and then explain the framework of electronic commerce, electronic bankingand cash transferring and after that analyze ASEAN countries, Electronic readiness,Electronic commerce and their benefits and finally discuss the Iran’s Electroniccommerce and progressing countries.
  • Dr. Asghar Arabian Page 38
    Financial monitoring institutions in a few countries around the world possessjudiciary or quasi - judiciary departments which on observing financial or budgetaryviolation or misplacement, prosecute and convict the violators concerned. In some ofthese countries, chosen members of the supreme audit institutions have been sanctionedby the constitution to independently judge cases of financial misplacements and areconsidered as one of the judges of the judiciary system. The verdict issued by some ofthese monitoring systems is considered as a judiciary verdict and may only be appealedto at the Supreme Court of Justice. In other cases, such as in our country, although thelegal procedure followed by the Supreme Audit Court of Iran has not been defined asjudiciary and there has been no direct reference to the judiciary independence (in itsstrict meaning) of its members (Public Prosecutor's Office and the Judiciary Board ofthe SAC), it still possesses a fullquasi - judicial system similar to the judiciary system of the country.Having a judiciary system inside the auditing or monitoring institution is a greatadvantage. The advantage lies in its close association with the operating sections andin possessing a mutual understanding which is highly effective in materializing theobjectives of the monitoring institution. This advantage however, has had its challenges.Observers from abroad and the legal society are concerned that this may harm the rightto fair and unbiased hearing. Also, there is yet another concern that parallel action maybe taken by the Administrative Malfeasance Investigating Board and the JudiciaryCourts regarding the administrative penalty and the punishment for the Loss and damagecaused. This is a breach of the principles governing trials and the unity of proceedings.
  • Mahdi Moradi , Mojtaba Soleymani Mareshk Page 56
    Fraud is one of the most important hazard that in current age the organizations arefaced with it. Considering that human are the main factor in fraud, study of personaland environmental characteristics that underlying the fraud can be an important way toprevent it. The organization should identify incidence of fraud factor and put the controlsand application of enterprise in the direction that decline the opportunity to talentedpeople. Training centers to enhance the strengthening science of masters and studentpick up the pace to reduce these opportunity.
  • Mohammad Mohammadian Page 74
    Accounting constantly changing features, events and factors affecting it, has beenconsidered academics, researchers and accounting community long. Accountingworld in the last years of the century that take many names, is in the process of rapidtransformation. Its environment in the past three decades has been wide changes andincreasing trend of changes is in progress. Following these changes, compassionateand sometimes enmity criticism about nature of accounting has been entered. The aimof this paper is reviewing the position and nature of accounting in present age. Thus,we review periods, interpretations and images taken from the Accounting and answertwo questions being raised about the accounting as science and treat it as an academicdiscipline. Although, accounting is still in his teens and is away from sciences and otheracademic disciplines, in particular, the natural sciences, but given the dazzling growthin training and profession, it can place in the realm of social sciences and describe asanalytical and academic discipline.
  • Keyvan Eskandari Page 100
    The International organization of Supreme Audit intitutions (INTOSAI) operates as an umberella organization for the external government audit community. For more than 50 years it has provied an institutionalised framework for supreme audit institutions to promote development and transfer of knowledge, improve government auditing worldwide and enhance professional capacities, standing and in fluence of member SAIs. This article is about key principles in performance audit guidelines which issue by The international standard of supreme audit institutions (ISSAI)
  • Javad Rezazadeh, Mohammad Mahdi Mozaffari, Ali Ghaffari Page 117
    The main purpose of this study is identifying the barriers to developing and conductingenvironmental auditing in Iranian public administrations by Supreme Audit Courtauditors and also suggestions for improvement. For this purpose, by referring to scientificreferences a questionnaire designed and required data gathered. Then auditor's point ofview about the common obstacles for execution of environmental auditing in publicsection evaluated. According to analyses’ results (based on binomial and Friedman tests)auditors identified a number of potential barriers to conducting environmental auditing.The main barriers are: (1) insufficient financial and nonfinancial reporting framework inpublic administrations, (2) insufficient knowledge of public administration's managersabout role and usefulness of environmental auditing, (3) lack of skills and expertiseamong auditors of Supreme Audit Court, (4) insufficient established environmentalauditing norms and standards, (5) inadequate mandate for environmental auditing inSupreme Audit Court, and (6) insufficient organizational structure for environmentalauditing in Supreme Audit Court.