Explanation of Problems and Realities around Properly Drawn Up Phrase in Auditor's Opinion
Author(s):
Article Type:
Research/Original Article (دارای رتبه معتبر)
Abstract:
With the purpose of identifying and analyzing problems and realities around auditing language, 'properly drawn up' phrase has been studied in this research through grounded theory methodology. This study has been implemented via in-depth interviews with experts and partners of audit firms and based on snowball method after 15 interviews has been saturated. Findings illustrate that the most important problem about 'properly drawn up' phrase, is inconsistency between content of the word 'properly' and the nature of auditing. Furthermore, lack of definition as a characteristic of 'properly drawn up' phrase has been revealed in this research, that according to auditor's point of view this reality doesnt have any unfavorable outcomes and consequently doesnt need any solutions. Expectation gap problem is also product of the mixture of this reality and the inconsistency problem. At last, 2 persons of academic experts with practical experience in auditing profession have approved these results.
Keywords:
Language:
Persian
Published:
The Iranian Accounting and Auditing Review, Volume:24 Issue: 89, 2018
Pages:
323 to 348
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