The effect of the relationship between financial transparency and operational accountability in detecting fraud in the audit of financial statements/Based on Axel Sarbens model (from basics to IFRS conceptual structure)

Many users use information published by companies in the capital market on a regular basis. Dissemination of information helps investors to improve their decision-making process. Therefore, in economic systems, transparency of financial information is one of the most important elements in the capital market, which is one of the tasks of corporate governance systems and In particular, control systems. In fact, there is an audit to ensure that such reports are fair; In simple terms, auditing is the validation of information contained in financial statements. With such interpretations, the role and position of auditing in the country has a special feature and prominence. The purpose of this article is to review the Sarbens-Axel law and the role of this law in the changes made in the field of control and auditing. The Sarbens-Axley Act, or Corporate Governance, was passed in eleven chapters in ۲۰۰۱, . Effective in the field of auditing and independent auditors