چکیده:
در ﻣﺤﻴﻄﻲ ﻣﺘـﺄﺛﺮ از ﺟﻬـﺎﻧﻲ ﺷـﺪن اﺳـﺘﺎﻧﺪاردﻫـﺎی ﺣﺴـﺎﺑﺪاری و ﺣﺴﺎﺑﺮﺳـﻲ، ﺷﻨﺎﺳـﺎﻳﻲ ﻋﻮاﻣـﻞ و ﻣﺸﻜﻼت اﺛﺮﮔﺬار ﺑﺮ رواﺑﻂ ﺑﻴﻦ ﺣﺴﺎﺑﺮﺳـﺎن و ﺻـﺎﺣﺒﻜﺎران ﺣﺴﺎﺑﺮﺳـﻲ و ﺗـﻼش در ﺟﻬـﺖ رﻓـﻊ آنﻫـﺎ ﻣﻲﺗﻮاﻧﺪ ﮔﺎم ﻣﺆﺛﺮی در ﺟﻬﺖ ﮔﺴﺘﺮش ﺣﺮﻓﻪ ﺣﺴﺎﺑﺮﺳﻲ در اﻳﺮان ﺑﺎﺷﺪ، ﻟﺬا اﻗﺪام ﺑـﻪ اﻧﺠـﺎم ﺗﺤﻘﻴﻘـﻲ در ﺧﺼﻮص رواﺑﻂ ﺑﻴﻦ ﺻﺎﺣﺒﻜﺎر و ﺣﺴﺎﺑﺮﺳﺎن و ﻣﺸﻜﻼت ﻣﺮﺑﻮﻃﻪ در ﻣﺤﻴﻂ اﻗﺘﺼﺎدی اﻳﺮان ﮔﺮدﻳﺪ. ﻫﺪف اﺻﻠﻲ اﻳﻦ ﺗﺤﻘﻴﻖ ﮔﺴﺘﺮش ادﺑﻴﺎت ﻣﻮﺿﻮع در ﺧﺼﻮص رواﺑـﻂ ﺑـﻴﻦ ﺻـﺎﺣﺒﻜﺎر و ﺣﺴـﺎﺑﺮس ﺑـﻪوﺳـﻴﻠﻪ ﺑﺮرﺳﻲ ﻣﺴﺎﺋﻞ و ﻣﺸﻜﻼت ﻣﺮﺑﻮﻃﻪ ﻛﻪ ﺣﺴﺎﺑﺮﺳﺎن و ﺻﺎﺣﺒﻜﺎر ﺣﺴﺎﺑﺮﺳﻲ در ﻃﻲ اﻧﺠﺎم ﻓﺮآﻳﻨﺪ ﺣﺴﺎﺑﺮﺳﻲ در اﻳﺮان ﺑﺎ آن ﻣﻮاﺟﻪ ﻫﺴﺘﻨﺪ، ﻣﻲﺑﺎﺷـﺪ. ﻣﺘـﺪوﻟﻮژی اﻧﺠـﺎم ﺗﺤﻘﻴـﻖ، ﺗﻮﺻـﻴﻔﻲ- ﭘﻴﻤﺎﻳﺸـﻲ ﺑـﻮده و ﺑـﺮای ﺟﻤﻊآوری دادهﻫﺎ از ﭘﺮﺳﺸﻨﺎﻣﻪ ﻛﺘﺒﻲ ﻛﻪ اﻋﺘﺒﺎر ﺳﺎﺧﺘﺎری و ﻣﺤﺘﻮاﻳﻲ آن ﺑﻪ ﺗﺄﻳﻴـﺪ رﺳـﻴﺪه، اﺳـﺘﻔﺎده ﺷـﺪه اﺳﺖ. ﺑﺮاﺳﺎس ﻳﺎﻓﺘﻪﻫﺎی ﺗﺤﻘﻴﻖ، ﻓﻘﺪان ﺗﺠﺮﺑﻪ ﻛﺎﻓﻲ ﻛﺎرﻛﻨﺎن ﺣﺴﺎﺑﺮﺳـﻲ ﺑـﻪﻣﻨﻈـﻮر درک ﻓﻌﺎﻟﻴـﺖ واﺣـﺪ ﻣﻮرد رﺳﻴﺪﮔﻲ و ﻋﺪم رﻋﺎﻳﺖ اﺧﻼق ﺣﺮﻓﻪای از ﺳﻮی ﺣﺴﺎﺑﺮﺳﺎن در ﻃﻲ اﻧﺠﺎم ﺣﺴﺎﺑﺮﺳﻲ از ﻣﻬﻤﺘـﺮﻳﻦ ﻣﺸﻜﻼت ﻣﺸﺎﻫﺪه ﺷﺪه از ﺳﻮی ﺻﺎﺣﺒﻜﺎر ﺣﺴﺎﺑﺮﺳﻲ ﺑﻴﺎن ﮔﺮدﻳﺪه اﺳﺖ. ﺑﻪ ﻋـﻼوه، ﻋـﺪم دﺳﺘﺮﺳـﻲ ﺑـﻪ اﻃﻼﻋﺎت واﺣﺪ ﻣﻮرد رﺳﻴﺪﮔﻲ و ﻋﺪم وﺟـﻮد اﻃﻼﻋـﺎت، دﻓـﺎﺗﺮ و ﺳـﻮاﺑﻖ ﺣﺴـﺎﺑﺪاری در واﺣـﺪ ﻣـﻮرد رﺳﻴﺪﮔﻲ، از ﻣﻬﻤﺘﺮﻳﻦ ﻣﺸﻜﻼت ﻣﺸﺎﻫﺪه ﺷﺪه از ﺳﻮی ﺣﺴﺎﺑﺮﺳﺎن ﻣﻲﺑﺎﺷﺪ.
In the environment affected by the globalization of the accounting and auditing standards, Identifying the factors and difficulties affecting on relations between auditors and the client and doing efforts to elimination them, may be an effective step towards expanding the auditing profession in Iran, So this research had been done about the relationship between client and auditors, and related problems in the Iran Audit environment. The main goal of this research is developing the literature about the relationship between the client and the auditor by means of investigation of relevant problems and difficulties that the auditors and clients are faced with them during the audit process in Iran.
The methodology of this research is Descriptive- survey and in the field of collecting data questionnaires are used that the structural and substantial validity is vitrified. Based on research findings, lack of experience with audit staff to understand the entity's activities and lack of professional ethics from auditors during the audit is the major problems that have been observed by the client. In addition, lack of access to the entities information and the lack of information, books and accounting records in the entity is the major problems observed by the auditors
خلاصه ماشینی:
ﺟﺪول 1- ﻧﺘﺎﻳﺞ ﺣﺎﺻﻞ از رﺗﺒﻪﺑﻨﺪی ﻣﺸﻜﻼت ﺣﺴﺎﺑﺮﺳﺎن در ﻃﻲ اﻧﺠﺎم ﻓﺮآﻳﻨﺪ ﺣﺴﺎﺑﺮﺳﻲ ﺳﻄﺢ ﻣﻌﻨﻲداری درﺻﺪﭘﺎﺳﺦﻫﺎ ﺑﻪ ﻫﺮﻳﻚ از 5ﮔﺰﻳﻨﻪ اﻧﺤﺮاف ﻣﻌﻴﺎر ﻣﺸﻜﻼت ﺣﺴﺎﺑﺮﺳﺎن در ﻃﻲ اﻧﺠﺎم ﻣﻴﺎﻧﮕﻴﻦ tآﻣﺎره رﺗﺒﻪ ﻃﻴﻒ ﻟﻴﻜﺮت ﻓﺮآﻳﻨﺪ ﺣﺴﺎﺑﺮﺳﻲ 1 2 3 4 5 ﻋﺪم دﺳﺘﺮﺳﻲ ﺑﻪ اﻃﻼﻋﺎت واﺣﺪ 5/0 03/4 49/0 97/16 00/0 3/75 2/22 6/41 4/5 1 ﻣﻮرد رﺳﻴﺪﮔﻲ ﻋﺪم وﺟﻮد اﻃﻼﻋﺎت، دﻓﺎﺗﺮ و ﺳﻮاﺑﻖ 9/4 81/4 31/1 60/05 00/0 7/55 7/22 4/11 4/5 2 ﺣﺴﺎﺑﺪاری در واﺣﺪ ﻣﻮرد رﺳﻴﺪﮔﻲ ﻋﺪم ﻣﺴﺘﻨﺪﺳﺎزی ﻣﻨﺎﺳﺐ اﺳﻨﺎد و 5/0 60/4 09/0 89/06 00/0 8/73 8/63 0/02 9/4 3 ﻣﺪارک ﺷﺮﻛﺖ ﻋﺪم ﭘﺎﺳﺨﮕﻮﻳﻲ ﺑﻪ ﻧﻴﺎزﻫﺎ 2/2 00/4 99/0 07/45 00/0 7/53 4/83 8/71 9/5 4 وﺧﻮاﺳﺘﻪﻫﺎی ﺣﺴﺎﺑﺮﺳﺎن ﺳﻴﺴﺘﻢ ﺣﺴﺎﺑﺪاری ﺿﻌﻴﻒ واﺣﺪ 9/4 79/3 71/1 42/64 00/0 3/44 0/72 7/51 1/8 5 ﻣﻮرد رﺳﻴﺪﮔﻲ ﻛﻨﺘﺮلﻫﺎی داﺧﻠﻲ ﺿﻌﻴﻒ ﻣﻮﺟﻮد در 4/5 39/3 41/1 55/64 00/0 5/04 2/92 9/81 9/5 6 واﺣﺪ ﻣﻮرد رﺳﻴﺪﮔﻲ ﻋﺪم ﻫﻤﻜﺎری ﻣﻨﺎﺳﺐ ﻛﺎرﻛﻨﺎن واﺣﺪ 1/1 87/3 78/0 29/85 00/0 5/02 9/54 5/62 9/5 7 ﻣﻮرد رﺳﻴﺪﮔﻲ ﻓﺮﻫﻨﮓ ﺣﺎﻛﻢ ﺑﺮواﺣﺪ ﻣﻮرد رﺳﻴﺪﮔﻲ 6/62 1/82 2/32 7/51 5/6 25/3 22/1 72/93 00/0 8 ﻋﺪم وﺻﻮل ﺗﺄﻳﻴﺪﻳﻪﻫﺎی ﺣﺴﺎبﻫﺎی 2/32 1/82 6/72 7/51 4/5 84/3 61/1 06/04 00/0 9 درﻳﺎﻓﺘﻨﻲ ﺑﺎاﻫﻤﻴﺖ وﺣﺴﺎبﻫﺎی ﺑﺎﻧﻜﻲ *ﻣﻨﺒﻊ: ﻳﺎﻓﺘﻪﻫﺎی ﭘﮋوﻫﺸﮕﺮ ﺑﺮرﺳﻲ رواﺑﻂ ﺑﻴﻦ ﺣﺴﺎﺑﺮس - ﺻﺎﺣﺒﻜﺎر و رﺗﺒﻪ ﺑﻨﺪی ﻣﺸﻜﻼت ﻣﺮﺑﻮﻃﻪ...
ﭘﮋوﻫﺸﻨﺎﻣﻪ ﺣﺴﺎﺑﺪاری ﻣﺎﻟﻲ و ﺣﺴﺎﺑﺮﺳﻲ، ﺳﺎل ﭼﻬﺎرم، ﺷﻤﺎره ﭼﻬﺎردﻫﻢ، ﺗﺎﺑﺴﺘﺎن 1931 ﻳﻌﻨﻲ ﺑﻴﻦ ﻧﻈﺮ ﻋﻮاﻣﻞ ﺻﺎﺣﺒﻜﺎر ﻧﺴﺒﺖ ﺑﻪ اﻫﻤﻴﺖ و رﺗﺒﻪﺑﻨﺪی ﻣﺸﻜﻼت ﺻﺎﺣﺒﻜﺎر ﺣﺴﺎﺑﺮﺳﻲ در ﻃﻲ ﻓﺮآﻳﻨﺪ ﺣﺴﺎﺑﺮﺳﻲ ﺗﻔﺎوت ﻣﻌﻨﻲداری وﺟﻮد دارد.