Comparative Study of Opinions and Views Presented in Auditing Principles and Concepts and Presenting a Proposed Model of the Audit Conceptual Framework

In this dissertation, an attempt is made to present and propose a conceptual framework for auditing based on the valuable work of researchers such as Mutz and Sharaf, Flint and others. The proposed model is based on valuable works such as Matz and Sharaf's "Audit Philosophy", David Flint's "Philosophy and Principles of Auditing, an Introduction", Tom Lee's "Company Auditing Theory" and the article Towards a Theoretical Framework for Auditing by Perth and Pert. Are colleagues. In each of the works of jurisprudence, special emphasis has been placed on the social status of auditing. Mutz and Sharaf hold the auditor accountable for the damage caused to users by relying on incorrect information. Flint basically considers auditing to be a social concept. Having a social status is responsible for the interests of society. Accordingly, due to its special importance, it shows the need for theoretical support for more auditing standards. In the first chapter, the subject is explained and in the second chapter, the background of studies and literature of the subject is presented. In the third chapter, the methods used in the research are described and in the fourth chapter, first qualitatively and using the grounded theory method to achieve a theoretical model and then using a regulatory questionnaire and structural equation model and analysis of related outputs. The obtained pattern is tested in a qualitative method.