Consequences of The Auditor's Confidence to The Client and The Provision of Solutions
Message:
Article Type:
Research/Original Article (دارای رتبه معتبر)
Abstract:

The purpose of this study is to explain the model of auditor trust in the client with an emphasis on pathology and presenting a strategy using a qualitative research method and grounded theory approach. This study was conducted in 1398 by conducting 12 in-depth interviews with partners of auditing institutes, members of the Iranian Society of Certified Public Accountants and the Audit and Management Organization of Corporations. The findings showed that: The most important consequence of the auditor's trust in the auditor is increased audit risk, increased litigation, decreased audit quality and reporting quality, damage to the audit profession, and ultimately reduced social trust. According to the experts, the most important solutions to the problems mentioned are a clarification of laws and standards, supervision and support of competent authorities, focus of the audit market, quality control, restructuring of audit institutions, improvement of cultural conditions, the effectiveness of audit committees.

Language:
Persian
Published:
Journal of Audit Science, Volume:21 Issue: 4, 2022
Pages:
233 to 266
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