The investigation of effecting Factors on the issue of qualified auditing report: Application of neural network method

Nowadays, competition has a fundamental role in auditing profession. Hence, the time and cost reduction and auditing quality enhancement are necessary via application of management principles and techniques. The main propose of this paper, the investigating of effecting Factors on the issue of qualified auditing report and in order to, determined 7 of Financial and 2 Non- Financial Variables used in reliable researches. In order to data analysis, the new model of neural network is used and the input variable method is applied to determine the significance of relationship between variables. The results revealed that net profit to sale ratio maximum relationship, and there after current ratio, the ratio of total liabilities to total assets, firm size, the qualifications of last year report, the ratio of accounts receivable to total assets, the number of times inventory rated, quick ratio and type auditing institute had significant effect on the issue of qualified auditing report.