نشریه دانش حسابرسی
سال یازدهم شماره 4 (پیاپی 44، پاییز 1390)

Auditorin theauditingriskmodel, evaluate detection risk byestimatingauditrisk, inherentriskandcontrolrisk, andonthebasis ofthat evaluating attempted toaudit planninganddetermine theframework of substantive test.In such circumstances, if theauditor hassubjectivejudgeabout auditingrisk, inherentrisk, controlriskandthose effectsonthesubstantive testmaybebeing mistakeindetermining theauditingstrategy, whichconsequentlyincreasesthe likelihood ofinappropriateopinion. Thus,whileevaluatingdetection risk, auditorsshouldbecarefulandcautious, because theultimateresultofauditingis based ontheauditorsjudgment. The aimofthis studyisto identifyfactorsinfluencingauditriskmodel, up withexplanationof thisfactors, thecriteriaof riskevaluating becomemoreobjectiveandrisk evaluating, movetowards theappliespracticalfrom the subjectiveestimates. Thereforeafterstudyin the fieldspec ializedresourcesauditing71factorshave beenextractedthatin auditingliteraturedirectly or indirectlylinked toauditingriskmodelandriskevaluationprocessand with theenjoym entofexpertopinionsinmoderationand classificationof thisfactors,thequestionnairewas designedconsisted ofthree dimensions, eightcategoriesand 58typesfactorand were givento sample ofemployedcertified accountants.The Delphi methodwas used tofurtherconsensuson importance level ofeach thesefactors ontheauditingriskmodeland classifying themandaftersendingquestionnairein tworounds, 39 factorswere identifiedi nfluencingauditingriskmodel.

Most academics and professionals believe that financial reporting is one of the main tools in fulfilment and evaluation of public accountability. General policy and key elements of financial reporting system that provide financial information needs for fulfilling and evaluation of public accountability are written in the institutional law and public finance act in respective. Thus, comparative study and analysis of these laws can help us to review the evaluation of financial accountability. In this article, the author has conducted a comparative study of key factors related to financial reporting as a tool for fulfilment of public financial accountability during a period of a hundred years (1910-2011) in order to analyze the evolution of that accountability. My study shows the capability of articles that were predicted in the first and second public finance acts (1910-1970) for fulfilling and evaluation of public financial accountability is stronger than the same articles that were predicted in the third and fourth public finance acts (1971-2011). However, fulfilment and evaluation of public financial accountability by preparing budget execution reports since 1982 till now has been more successful than the past.

Using panel data analysis, this study investigates the link between corporate board features and earnings quality for a sample of 117 publicly traded firms listed in Tehran Stock Exchange (TSE). Corporate board features considered are splitting the role of chairman and chief executive, using non-executive directors, using accounting specialist in board, using consulting services by board, and chief executive change. In contrast to prior literature, corporate board features is defined as a multidimensional variable. Further, the present study measures the quality of earnings in seven ways. After controlling for firm size, leverage, operating cash flows, and growth opportunities, Empirical tests demonstrate that the overall corporate board measure is 1) negatively related to the earnings persistence, earnings management and conservatism, 2) positively related to the earnings timeliness, and 3) not related to the accrual quality, earnings predictability and value relevance. Furthermore, our results suggest that disaggregating corporate board measure into more components cause to variability in explanatory power of the models.

The monitoring responsibility of the accountant as regards the expenditure of credits, stems from the monitoring role of the Executive (Ministry of Economy and Finance) and is founded on Article 90 of the Public Accounting Act. The extent of the obligation has been defined in Article 53 of the same act. The accountant, whilst unable to carry out illegal directions of his superiors, is directed by the head of the executive establishment, as far as administrative issues are concerned, and is at the same time presided over by the Ministry of Economy and finance when in the auditing process (verifying the expenses and their accordance with the law). The legislative of the Islamic Republic of Iran does not accept blind obedience and according to articles 56 and 57 of the Islamic Criminal act, all administrative and public employees are obligated to adapt given directions with the law and religious rules. However, article 91 of the public accounting act stipulates that the accountant, upon receiving illegal financial direction, should communicate a written warning to the head of the Executive establishment and having received assurance of acceptance of all liabilities thereof, act accordingly. The legislature considers this violation of the law as an acceptable excuse for crime or violation of the law or reason for abatement of responsibility. The Public Accounting Act does not extend this consideration to the reponsible accountant but allows it under conditions defined by the executive by-law of article 39 of the same law. Based on the Principle of standing responsibility in administrative law, the accountant is only released from responsibility by the legislature under the conditions defined in Article 91, and bears full responsibility in all other cases. Also in the case where the accountant receives illegal direction, it is still obligated to minimize possible loss or otherwise bear responsibility thereof.

Coordination between the curricula's topic taught in universities and approved curriculum by the Ministry of Science and their suitability for the preparation of graduates in the labor market is of great importance. Some of the evidence show that approved auditing curriculum by Ministry of Science is deferent whit bout topics taught at the universities and professional auditing world needs, so in this research we examine the effect of approved auditing curriculum by Ministry of Science and factors such as having professional certificate, educational degree, and educational experience on topical content of undergraduate auditing course. The purpose of this research is identifying shortcomings (of academic and the professional dimensions) in the current curriculum, integrating auditing issues in curriculum, and improving topical content of auditing course in order to promote the quality of education. In addition, we were ranking the auditing topic according to the degree of their importance. The research method is Descriptive (survey) and the sample consists of 50 auditing professor that only 39 professor answered to the questionnaires. The Data obtained were analyzed by descriptive statistics and inferential statistics (frequency distribution, t test and ANOVA, Spearman correlation coefficient, t-test). Comparing curriculum used in universities shows that topic of auditing curriculum in the University of Economic Sciences is more conform to profession's needs. In addition, it is necessary to updatingthe topic of curriculum and adding issues such as fraud auditing, impact of information technology on auditing procedure, philosophy and logic of auditing, auditing standards related to each topic course, auditor's responsibilities, preparing the legally inspector, and other issues that a professional graduated accountant must be know.

7 Delay is an important problem in constructing projects. This delay in performing projects can be originated from different factors which can be handled by proper management. Delay is a process that can threaten constructing and developing route of the country. It means that the popularity of this problem in majority of projects in the hands of government has brought basic difficulties and barriers. We can say that these rooted delays have seriously threatened economical construction of the country. The present study seeks to analyze and to introduce the most important impressive factor in this regard. What factor makes projects in Iran to be done with delay? The research attempts to investigate project holders’ potentialities in their performance method, technical ability, monitoring along with technical and performing ability of contractors. The applied statistical methods in this study are either deductive or inductive. To be an effective and a reliable research, the researcher has taken the advantage of KMO to support the adequacy of the number of studied samples, of Barteitt for correlation of variables by Spearman, of Kolmogrov Smirnov to support the normality of the data. The findings of this research indicate that performance method of project holders has a meaningful effect on doing projects with delay, however there is no meaningful link between other variances.