فصلنامه علمی کارافن

فصلنامه علمی کارافن

بررسی عوامل موثر بر ارزیابی شواهد حسابرسی کشف تقلب در ایران

نوع مقاله : مقاله پژوهشی (کاربردی)

نویسندگان
1 گروه حسابداری، واحد قاینات ، دانشگاه آزاد اسلامی، قاینات، ایران
2 استادیار گروه حسابداری، واحد بیرجند، دانشگاه آزاد اسلامی، بیرجند، ایران
3 دانشیار گروه حسابداری، دانشگاه فردوسی، مشهد، ایران
چکیده
ارزیابی بی‌طرفانه‌ی شواهد برای اثربخشی حسابرسی و اعمال صحیح تردید حرفه‌ای که نقش بسزایی در کشف تقلب در صورت‌های مالی دارد، ضروری است. بااین‌حال، مطالعات متعدد نشان می‌دهند که حسابرسان هنگام ارزیابی یا رسیدگی به خطر تحریف بااهمیت ناشی از تقلب، در ارزیابی بی‌طرفانه‌ی شواهد شکست می‌خورند. بنابراین، انجام پژوهش در خصوص بررسی عوامل مؤثر بر ارزیابی شواهد حسابرسی کشف تقلب ضروری به‌نظر می‌رسد. همچنین، تاکنون در پژوهشی این الگو در ایران مورد بررسی قرار نگرفته است. لذا، هدف این مطالعه ارائه‌ی‌ الگوی ارزیابی شواهد حسابرسی کشف تقلب است. پژوهش حاضر در ابتدای سال 1401 اجرایی شد که در آن سعی گردید با استفاده از روش پژوهش دلفی فازی و نظرخواهی از خبرگان حرفه‌ای، ضمن شناسایی معیارهای ارزیابی شواهد حسابرسی، الگویی مناسب برای محیط اقتصادی ایران با استفاده از تحلیل عاملی تأییدی طراحی شود. بدین منظور، با مطالعه‌ی مبانی نظری، 70 شاخص احصا گردید که در چهار بُعد طبقه‌بندی شدند: الف) عوامل فردی با 20 شاخص؛ ب) عوامل سازمانی با 10 شاخص؛ ج) عوامل زمینه‌ای با 10 شاخص؛ د) تمایلات فکری با 30 شاخص. داده‌ها با استفاده از نرم‌افزار‌های R، AMOS و Super Decisions مورد تحلیل قرار گرفته است. نتایج پژوهش حاکی از پذیرفته‌شدن 62 شاخص است که الگویی برای ارزیابی شواهد حسابرسی کشف تقلب در ایران فراهم می‌کند.
کلیدواژه‌ها
موضوعات

عنوان مقاله English

Investigating Factors Affecting Fraud Detection Audit Evidence Assessment in Iran

نویسندگان English

Mohamad mollazadeh 1
Habibollah Nakhaei 2
Mahmoud Lari Dashtbayaz 3
1 Department Of Accounting , Qae.c., Islamic Azad University, Qaenat, Iran.
2 Assistant Professor, Department of Accounting, Birjand Branch, Islamic Azad University, Birjand, Iran
3 Associate Professor, Department of Accounting, Ferdowsi University, Mashhad, Iran
چکیده English

The objective assessment of evidence is necessary for audit effectiveness and appropriate application of professional skepticism, which plays a major role in detecting financial statement fraud. However, numerous studies demonstrate that auditors often fail to objectively assess evidence when identifying or assessing the risk of material misstatements due to fraud. Therefore, conducting research on factors influencing the assessment of fraud detection audit evidence seems necessary as no research has yet investigated this model in Iran. Thus, the purpose of this study is to identify factors affecting the assessment of fraud detection audit evidence. The research year is 2022. Using the Fuzzy Delphi method and an expert survey, this study attempts to identify indicators of audit evidence assessment and design a model suitable for the economic environment of Iran using the confirmatory factor analysis. To this end, 70 indicators are extracted from the relevant literature, which are categorized into four dimensions: a) individual factors with 20 indicators; b) organizational factors with 10 indicators; c) contextual factors with 10 indicators; d) thinking dispositions with 30 indicators. Data analysis is carried out using R, AMOS, and Super Decisions software. The results indicate that 62 indicators are accepted, providing a model for audit evidence assessment in Iran.

کلیدواژه‌ها English

"audit evidence"
"fraud risk"
"fraud detection"
"objective assessment"
"thinking dispositions."
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دوره 21، ویژه نامه
علوم انسانی
زمستان 1403
صفحه 647-673

  • تاریخ دریافت 19 مهر 1402
  • تاریخ بازنگری 24 بهمن 1402
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