Review of changes in the auditor and its impact on the quality of corporate audit evidence
سال انتشار: 1397
نوع سند: مقاله کنفرانسی
زبان: انگلیسی
مشاهده: 312
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شناسه ملی سند علمی:
NABMCONF01_160
تاریخ نمایه سازی: 6 بهمن 1397
چکیده مقاله:
Based on false financial data, in some companies, such as the WorldCom, and so on, the independence of the auditor was discussed. The accounting and auditing professions, the financial and accounting authorities, and the financial and accounting services, have been proposed and implemented by the auditors in order to strengthen the independence of the auditors. The hypothesis of auditor s financial dependence and maintaining the position is described from an empirical and theoretical point of view and is discussed for the auditor s change. Then, the review and analysis of the auditor s change to the performance of the companies, the quality of the audit evidence and the independence of the auditor was carried out separately. Based on the conclusions, it was discovered that the auditor s change could be the motives of managers and shareholders.
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