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Investigating the Effective Factors on Auditing risks from the viewpoints of official auditors of Iran

Author Affiliations

  • 1Accounting Department, Islamic Azad University-Khorasgan Branch Iran, Esfahan, IRAN

Res. J. Recent Sci., Volume 4, Issue (7), Pages 26-32, July,2 (2015)


This research dealt with investigation of the effective factors on auditing risks from the viewpoints of official auditors of Iran. The present research was an applied research with regards to its aims and was descriptive-surveying research with regards to its methodology. The statistical population considered in this research included all the auditing firms of Iran, having 70 official auditors who are working professionally. To achieve more precise results, all the firms as the members of the statistical population were examined and the relevant questionnaires were delivered to all the mentioned companies. Hence, the sampling size was equal to the statistical population and the researcher- prepared questionnaire with 31 questions and multiple choice answers (with 5 different selections) of Likert was used to collect the required information. The validity of the questionnaire contents was approved by referring to the elite specialists and experts. The reliability of the questionnaire was calculated by alpha-Cranach formula to be 0.87. Independent t-test and t-Hotelling test. The results showed that the observed t about the effective factors on auditing risks including lack of collecting adequate evidence and created limitations in auditing actions, lack of planning in auditing process, lack of internal control systems in companies, the company size and its type of activities, limitations in executing contenting tests, are larger than the critical value in the table in 5% of error level. Thus, according to the official auditors of Iran, the mentioned components have been greater than the average and they are therefore effective on the auditing risks and in case the extent of users of financial statements and their reliance on these statements are less than the critical values in the table; in 5% error level, the mentioned components are lower than the average level, according to the official auditors of Iran(Esfahan), not to effect on the auditing risks. On the other side, the relations between the effective factors on auditing risks are not similar and hence, lack of collecting adequate evidence and created limitations have the greatest roles, and the extent of financial statement users and their reliance on these statements have the lowest roles on the auditing risks.


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