نشریه دانش حسابرسی
سال دهم شماره 3 (پیاپی 41، زمستان 1389)

In many studies, discretionary accruals are used as a measure of earningsmanagement. Considering the role of audits to attest the financial statements, it isexpected that auditors will detect and report questionable accounting practices andmaterial misstatements. As a result, this research attempts to answer the question ofwhether discretionary accruals (the measure of earnings management) increase a firm’slikelihood of receiving a qualified audit report. Also, considering Audit Organization asthe big audit firm in Iran and audit firms that are the members of Iranian Association ofCertified Public Accountants (IACPA) as the non-big auditors, we examined the effectof the size of audit firm on the ability to detect and report the earnings management inthe financial statements.A logistic regression model is utilized to test the hypotheses. The results of researchin a period of 5 years (138387-), shows that there is a significant relationship betweenaudit qualification and discretionary accruals, but there is no significant relationshipbetween the discretionary accruals of firms audited by Audit Organization (as the bigauditor) and other auditors (as the non-big auditors).

Many new technologies are now being used in auditing and finance. Expert systemsare one of the latest achievements of this progress which are defined as a group ofcomputer programs (applications) that are capable of leading, analyzing, classifying,consulting, designing, specifying, exploring, predicting, conceptual creating, identifying,interpreting, justifying, management self-learning, controlling, scheduling, timing andexamining. These applications (programs) usually deal with problems that require humanspecialists to be solved. However, none of these applications (programs) have all of theabilities so far and each of them has certain limited abilities. Nowadays, applicationof expert systems in auditing is growing more than ever, because of their ability indecreasing the expense of evidence gathering audit service providing. Applying suchsystems helps covering wider areas and takes less time and manpower. In this article,our goal is to give a definition and a short overview of expert systems, their benefits,limitations and their features in auditing.

The main aim of this current research is comparing ability of predicting operationalcash flow in Iran’s Banking Industry by applying such information:1-The incom before tax of Prior Periods (First Model)2-Operational Cash Flows of Prior Periods (Second Model)3- Operational Cash Flows and accrual items of Prior Periods (Third Model).Using the accessible statistical population around thirteen testable banks has beenrelated during 1380 – 1387. Ability to predict each of the models and their accuracy ratein a two by two comparision method were tested. The method used in this research hasbeen based on Panel data models to compare the average mean of absolute deviations.Findings of this research show the significant possibility of predicting operational cashflows in banking industry by using all three models above and that there’s no significantdifference between them. Also, considering the average mean of absolute deviations, thethird model is the most suitable; the second model is of the second priority; and finallycomes the first model.

Continues changes and fast development which has been occurred in operation scopeand type of economic units, has been intensified necessity of providing and presentingrelevant, reliability and comparability financial information by economic units. One ofthe ways which can access to useful information for users’ decision making is preciseestimate of accounting elements. Fair value is one of the measurement bases whichhave been more attention, recently. This base has particular emphasis for presentingrelevant information and there are debates for implying this base instead of historicalcost. Implying this base simultaneously financial crisis has occurred in United States andcusses different concerns. In this paper, the following subjects has been considered: fairvalue implication analyzing against historical cost, advantages and disadvantages andchallenges and problems in fair value implying, fair value effect upon financial crises.

A variety of methods is used in performance auditing.” The Issue Analysis / Dinnerparty “(IADP) approach is one of them which is developed by the National Audit Office (NAO). This approach encompasses the whole process of performance audit from theinitial stages for an audit to the notarized highlight points in audit report and can giverise to a true «win-win» situation with more incisive influence in performance audit, less dissatisfaction in the audited bodies, and, much greater job satisfaction amongst theauditors. It is used as a means to codify and deliver better audit reports that are logicallyrigorous.

Considering the increase in IT development and the possibility to process a hugeamount of data in a short time and recent financial crisis, the current auditing methodfaced a lot of criticism. The ICT effect on reporting and auditing has been caused bythe environmental necessity, since the old methods were abandoned by the moderntechnologies emersion and their data quality and relatively the decision makingquality have decrease. Such issues have led to a need for a new approach in auditingwhich results in continuous accreditation toward companies’ financial information.This approach is called the continuous online auditing which could be defined as theauditing among databases. This type of auditing is a kind of continuous auditing whichthe auditing evidence is provided in a without paper environment (electronically)simultaneous or with a short-delay. The following study introduces and defines a newtype of auditing called online auditing through a general review on recent revolutionsin auditing which are caused by the network economy and data society improvements.This research will elaborate the data collection techniques in various auditing systemsalong with introducing the effective factors in online auditing formation, developmentand its prerequisites. Also, the considerations which were used in China on data transferaccuracy and safety during online auditing and security solutions are explained. Finally, itshould be said that the Internet development and fast development in ITand E-commercedevelopment in recent years have changed the timing and evidence for auditing process.This has made the continuous online auditing possible because of technology andeconomy but also has made it necessary.

This article is aimed to explain and expound the necessity of implementation ofERPS in public sector to move through efficient and effective financial and nonfinancialinformation systems. In addition, the effects of such systems on public accounting andgovernmental accountants are stated. On the base of previous researches, the challengesof ERP systems are also noted.