پژوهش‌های حسابرسی حرفه‌ای

پژوهش‌های حسابرسی حرفه‌ای

ارزیابی پس از اجرای استاندارد حسابرسی 701 در سطح صنایع: زمان صدور گزارش حسابرسی مستقل

نوع مقاله : مقاله پژوهشی

نویسندگان
1 استادیار، گروه حسابداری، دانشکدة علوم اجتماعی، دانشگاه بین المللی امام خمینی (ره)، قزوین، ایران.
2 دانشجوی کارشناسی ارشد، گروه حسابداری، دانشکدة علوم اجتماعی، دانشگاه بین المللی امام خمینی (ره)، قزوین، ایران
چکیده
هدف این مقاله، ارزیابی تأثیر افشای مسائل عمدة حسابرسی بر تأخیر در صدور گزارش حسابرسی است. بر این اساس، گزارش حسابرسی 451 شرکت پذیرفته شده در بورس اوراق بهادار تهران و فرابورس ایران، طی دو سال قبل تا دو سال پس از اجرای استاندارد بررسی شد. برای ارزیابی دقیق تر، تحلیل ها در سطح کل صنایع و گروه صنایع صورت گرفته است. نتایج نشان می دهد گزارش حسابرسی شرکت ها به طور متوسط با 76 روز فاصله از پایان دورة مالی، صادر می شود. بیش ترین میزان تأخیر در صنایع گروه 3 (شامل فلزات اساسی و صنایع مشابه) و کم ترین میزان تأخیر در صنایع گروه 5 (شامل صنعت سیمان، آهک و گچ و صنایع مشابه) مشاهده شد. علاوه بر این یافته ها بیانگر این است که در سطح کل صنایع و در بیش تر گروه صنایع، افشای مسائل عمدة حسابرسی موجب تأخیر در صدور گزارش حسابرسی می شود؛ اگرچه این تأثیر در اولین سال اجرای استاندارد چندان محسوس نبوده است اما به نظر می رسد در سال دوم اجرای استاندارد، این تأثیر افزایش یافته است. تعداد مسائل عمدة حسابرسی که در گزارش حسابرس افشا می شود با تأخیر در صدور گزارش حسابرسی رابطة مثبت دارد اما مسائل عمدة حسابرسی جدید افشا شده، بر تأخیر در صدور گزارش حسابرسی تأثیر ندارد.
کلیدواژه‌ها

موضوعات


عنوان مقاله English

Post-Implementation Assessment of Auditing Standard 701 Across Industries: Timing of Independent Audit Report Issuance

نویسندگان English

Monire Shahsavand 1
Hazhir Habibi 2
Mohammad sadegh Hoseini 2
1 Assistant Professor, Department of Accounting, Faculty of Social Sciences, Imam Khomeini International University, Qazvin, Iran.
2 Msc. Student. Department of Accounting, Faculty of Social Sciences, Imam Khomeini International University, Qazvin, Iran.
چکیده English

The purpose of this article is to assess the impact of disclosing key audit matters on the lag in issuing audit reports. For this purpose, the audit reports of 451 companies listed on the Tehran Stock Exchange and Iran's Over-the-Counter (OTC) market were analyzed over a timeframe that spans two years in the past and two years post-implementation of the standard. For a more accurate assessment, analyses have been conducted at both the overall industry level and within specific industry groups. The results indicate that audit reports are typically issued, on average, 76 days after the end of the financial period. The highest level of lag was observed in industry group 3 (which includes basic metals and similar industries), while the lowest lag was found in industry group 5 (which includes cement, lime, gypsum, and similar industries). Furthermore, the findings suggest that, at the overall industry level and across most industry groups, the disclosure of Key Audit Matters leads to a lag in the issuance of audit reports. Although this effect was not particularly noticeable in the first year of the standard's implementation, it appears to have increased in the second year. The number of Key Audit Matters disclosed in the auditor's report shows a positive association with the lag in the issuance of the audit report; however, newly disclosed Key Audit Matters do not appear to significantly affect this lag.

کلیدواژه‌ها English

Assurance
auditing
timeliness
communicative value
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