Abstract:
- This paper examines the usefulness of the Auditing Organization for the auditing profession from the point of view of the Scientific Board Members of accounting groups of public universities, Master of Science courses and Ph.D. students of Accounting at public universities, financial managers of active companies in the Tehran Stock Exchange and the mangers of private auditing institutes. The results of our investigation show that privatization of auditing services in Iran by the Auditing Organization was not suitable for the auditing profession, since it could cause an increase in auditing costs, prevent the development of audited and privatc auditing institutes and results in a decrease of institutional responsiveness to society. In addition, the Auditing Organization has had no effect on suitable usage of economic resources by audited companies and the recovery of their internal accounting control system.
Machine summary:
R. ofIran - This paper examines the usefulness of the Auditing Organization for the auditing profession from the point of view of the Scientific Board Members of accounting groups of public universities, Master of Science courses and Ph. D.
53) would be placed in the rejection area H i, therefore, the research hypothesis would be confirmed which from the point of view of members of scientific boards of sample accounting groups of public universities means that exclusivity of writing, execution and supervision by the Auditing Organization has reduced the responsibility of the said organization towards society.
This means that from the point of view of members of sample scientific board of accounting groups of public universities, exclusivity of auditing services by the Auditing Organization has prevented the development of private auditing institutes.
This means that from the point of view of members of sample scientific board of accounting groups of goveriimental universities, exclusivity of auditing services by the Auditing Organization has caused an increase in auditing costs.
This means that from the point of view of sample members of the scientific board of accounting groups at public universities, the Auditing Organization has had no impact on the appropriate utilization of economic resources by the audited companies.
This means that from the point of view of the members of the sample scientific board of accounting at governmental universities, the Auditing Organization has no effect on the betterment of the internal accounting control system of audited companies Second group.