Ranking Of Management Assertions in Manufacturing Companies Audit from Viewpoint of Iran’s CPA

In auditing financial statements , management assertions are set of information that are prepared by managers as providers of financial for other users in the form of financial statements. Management assertions appear in accounts in the financial statements. Auditors attempt to prove these assertions according to GAAP. Proof of management assertions in each account is considered as goal of account examination for auditors. Ranking of assertions' proving is not obvious in each account base on their importance for auditors. Thus, in this research, Iran’s CPA opinions have been collected and ranking of management assertions' proving in each account has been combined in manufacturing companies' auditing through AHP. Results of The First International Conference on Political Epic (with an Approach to Middle East Developments) & Economic Epic (with an Approach to Management and Accounting) management assertions' proving ranking in each account have been significant. This ranking based on its importance can be used in financial statements audit by auditors for more attention and concentration on examinations. This research can be done not only from viewpoint of other users' financial statements but also from commercial companies audit, and results can be compared with other viewpoints and financial statements audit of manufacturing companies.

کلیدواژه ها:

Audit ، Management assertions ، Accounts ، Iran’s CPA ، AHP