نشریه دانش حسابرسی
سال دهم شماره 2 (پیاپی 40، پاییز 1389)

Basis of accounting and measurement focus are Two independent and fundamentalconcepts in Public sector financial accounting and reporting. Although These conceptsare Theoretically Independent, they play Joint and related role in Private and Publicsector financial accounting, and reporting. Independence and functions of each of thesetwo concepts are very clear in point of view of accounting literature.Basis of accounting refers to When the effects of transactions or events should berecognized for financial reporting purposes. Measerment focus refers to what is beingexpressed in the reporting entity's financial. Performance and position. A Particularmeasurement focus is accomplished by considering not only which resources aremeasured, but also when the effects of transactions or events involving these resourcesare recognized (GASB, Statement 11, 1990).Basis of accounting is an essential part of measurement focus because a Particulartiming of recognition is necessary to accomplish a Particular measurement focus. Forthis reason, function and Situation of the two concepts was confused and the role ofmeasurement focus in financial reporting was Sacrificed by basis of Accounting. Themain purpose of this article is to clear the role and function of each of these concepts inaccounting and financial reporting.

Very many things in our business and auditing environment are changing atan increasing rate. One central theme in auditing is how information technologydevelopments affect the nature of the audit process and the audit skills. New informationtechnology support systems for monitoring and controlling operations could be useful.Artificial neural network (ANN) based information systems are proposed as one possiblesolution as a support tool for auditors. This article introduces the ANN technology andreviews the literature on auditing ANN applications. The review showed that the mainapplication areas in auditing were material errors, management fraud, and support forgoing concern decision.University

The aim of this paper is to investigate the effect of financial development oninvestment and GDP growth rate. First we explain the classical Economists, financialstructuralists and Keynes and post- Keynesian and then to test our hypothesis andestimation of a regression model we use unit root method to make sure that our data arestationary, then using the Johanson- Jusilius method we estimate a long run equilibriumrelation for Iranian economy. At the end we use a panel data regression for countries inour sample and test our hypothesis.

There is a gap between what society expects of the performance of independentauditors and what they are doing which is called “expectations gap”. The study triesto identify the following gaps between users of audit reports and independent auditorsabout the features of independent auditors and offering a solution to reduce this gap.For this purpose, a main theory is chosen and intended features of independent auditorswill play the role of minor, original hypotheses. This research was performed throughsending questionnaire to the independent auditors and users (stockholders and managers)and has been possible by using Kruskal-Wallis test, Analysis of Variance (ANOVA) andDuncan. The results of the theory indicate that there is significant different between userof audit reports and independent auditors about the features of independent auditors.

Any decision needs supportive evidence. Collecting, Aggregating and combiningevidences, and assessing the probative value and persuasiveness of evidence is vitalbefore professional judgment. In audit field, evidences have a special importance.Recognizing the characteristics related to the probative value of audit evidence can behelpful in designing the theoretical models for professional judgments, evaluating theevidences, and developing a framework for low level auditors’ education. However, noestablished theory on this vital auditing problem is available. Prior research is scattered.Scientific progress in this field requires a thorough synthesis of the scattered findings asa preparatory step for any future research. This paper offers a systematic review of therelevant auditing literature. This investigation can be an important research instrumentfor theory development and for directing future research.

Cash basis has been used in the governmental accounting traditionally; however, thegovernmental accounting system in some countries has changed from cash basis to accrualbasis in recent years. Some experts in these countries have believed that accrual basis ofaccounting can act better than cash basis of accounting with regard to the transparency of financial reporting especially in the governmental accounting. Therefore, the analyticalstudy on the advantage of using the approach seems to be necessary. In order to studythis subject, we must recognize the fundamentals of cognition in relation to accountingbefore anything. Thus the benefits from applying accrual basis of accounting on thepublic sector have been studied in this research. This study is a kind of survey, havedistributed some questionnaires to two following groups: professionals and academics.The result from testing hypotheses indicated that the performance of accrual basis ofaccounting is better than cash basis of accounting.

The main objective of this research is to evaluate the major obstacles faced by theSupreme Audit Court in conducting performance audits through testing hypothesis andpresenting reasonable solutions for the same problem. To do this research, a sample waschosen which includes judges, deputies, general auditors, senior head auditors, seniorauditors and auditors of the Supreme Audit Court. The sample indeed represents the staffthat either conduct performance audits or are familiar with performance audit process.Out of the total sample, 259 people were surveyed through minimum level of volumedetermining formula and 100 people through regular random sampling.Method of conducting research was comparative-inductive. The comparativemethod was used to test the theories and the inductive method was applied for datacollection and testing the hypothesis. In this research one major hypothesis together with6 other minor hypothesis were set forth. The variables of the research were measuredby Likert scale method through changing the qualitative items with quantitative ones bydistributing 30 item questionnaires and using chi-square (X2) method.After completing the research, the major hypothesis, focusing on legal, executive,organizational and cultural obstacles, was proved. It was concluded that the followingmatters are the major obstacles on the way of conducting performance audits successfully:1. Auditors of the Supreme Audit Court lack enough training and therefore do nothave necessary knowledge and skills to do performance audits2. Inappropriate budget system is another major obstacle for conducting performanceaudits3. Lack of appropriate standards for evaluating the performance of the auditees4. Lack of transparency and accountability from the auditees5. Improper database for collecting and maintaining financial and operational data6. Lack of legal mandates in the Supreme Audit Court for conducting performanceaudits.