چکیده:
Nowadays, competition has a fundamental role in auditing profession. Hence the time and cost reduction and auditing quality enhancement are necessary via application of management principles and techniques. The statistical population includes the companies listed in Tehran Stock Exchange (1383-1386). For data analysis, the new model of neural network is used and the input removal method is applied to determine the significance of relationship between variables. The results revealed that the inventory turnovers ,the ratio of total liabilities to total assets, the ratio of accounts receivable to total asset and the qualifications of last year report had meaningful (significant) effect on the issue of qualified audiding report, considering the nine variables supposed to significantly affect the issue of qualified auditing report.
خلاصه ماشینی:
This research attempts to investigate the impact of a number of financial and non-financial variables on the issuance of qualified audit reports, the identification and analysis of which can be effective in improving and resolving the decision-making problems of stakeholders (auditing organizations, audit firms, auditing standard-setting committees, the stock exchange and securities organization, and current and potential shareholders).
Research Hypotheses: To determine the impact of financial and non-financial variables on the issuance of a qualified audit report and to perform analysis using a neural network, the variables are defined as follows: Main variables include: First main hypothesis: There is a significant relationship between financial variables and the provision of a qualified opinion regarding the financial statements.
Sixth sub-hypothesis: There is a significant relationship between the accounts receivable to assets ratio and the provision of a qualified opinion regarding the financial statements.
We formulate this hypothesis for the independent variables (current ratio, inventory turnover, total debt to total assets ratio, accounts receivable to total assets ratio, company size, type of audit firm, qualification of the previous year's report, current ratio, profit after tax to sales ratio) and, based on these hypotheses, we attempt to reject or accept them, for which the following algorithm is executed.
The results of this research showed that among the hypotheses examined, inventory turnover, total debt to total assets ratio, and accounts receivable to total assets ratio had a significant effect on the qualified auditor's report, which is consistent with the research conducted by Gaganis et al.
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