Enhancing Audit Efficiency In Iran Through Statistical Sampling And Implementation Of Best Compliance Practices In Financial Reporting Based On Iranian Accounting Standards

In Iran’s evolving financial environment—characterized by economic sanctions, currency fluctuations, and complex regulations—adopting innovative methods to improve audit efficiency and accuracy is essential. This paper explores the role of statistical sampling in optimizing audit processes within the Iranian context. Techniques such as random, stratified, and monetary unit sampling (MUS) are analyzed for their applicability to Iran’s financial systems. Additionally, the study highlights best compliance practices in financial reporting, including internal control assessments, transparent disclosures, systematic documentation, and adherence to Iranian accounting standards. The integration of statistical tools with modern technologies helps identify financial risks, minimize human errors, and enhance audit effectiveness. Furthermore, local challenges such as skill shortages and organizational resistance to change are addressed, offering strategic recommendations. The findings suggest that aligning statistical analysis with regulatory compliance can significantly advance financial transparency and reliability in Iranian organizations.

کلیدواژه ها:

Financial audit ، statistical sampling ، financial reporting ، Iranian accounting standards ، internal controls ، MUS ، audit technology ، financial compliance ، audit efficiency ، financial transparency