Presenting the model of error management and its effect on the audit opinion
Author(s):
Article Type:
Research/Original Article (دارای رتبه معتبر)
Abstract:
Errors are inevitable, which are caused by human conditions, system failure, and the interaction of both. It is essential to know how to deal with their occurrence and manage them. Error management improves auditors' judgment. Error management improves the quality of auditors' comments by improving the audit program. The purpose of this research is to provide a model for error management and to examine its impact on auditors' opinions. Fuzzy Delphi, analytical hierarchy process (AHP) and structural equations were used to conduct the research. The opinions of 12 experts were used in the fuzzy Delphi stage and the AHP with the purposeful sampling method. Based on matrix calculations, the AHPof the auditor himself is the most important component in error management. In the stage of structural equations, by asking opinions from 386 auditors, the findings showed that the empowerment of auditors, error management at the levels of auditors, audit institutes and audit groups, audit supervision, compliance with audit rules and standards, and auditors' performance evaluation lead to the improvement of audit opinions. become in order to improve audit judgment, it is necessary for auditors to pay more attention to error management components when planning audits and estimating audit tests.
Keywords:
Language:
Persian
Published:
Iranian Management Accounting Association, Volume:15 Issue: 59, 2025
Pages:
115 to 132
https://www.magiran.com/p2837242
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اطلاعات نویسنده(گان) توسط ایشان ثبت و تکمیل شدهاست. برای مشاهده مشخصات و فهرست همه مطالب، صفحه رزومه را ببینید.
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