Professional Auditing Research

Professional Auditing Research

Systematic representation modeling of sustainability audit based on interactive quality analysis (IAQ)

Document Type : Original Article

Authors
Sajad Satbati 1
Seyyed abbas Borhani 2
Hosein Jahangirnia 3
mojgan Safa 4
1 PhD student, Department of Accounting, Qom Branch, Islamic Azad University, Qom, Iran
2 Assistant Professor.Department of Accounting,.Qom Branch, Islamic Azad University, Qom, Iran
3 Associate Professor, Department of Accounting, Qom Branch, Islamic Azad University, Qom, Iran
4 Assistant Professor, Department of Accounting, Qom Branch, Islamic Azad University, Qom, Iran
10.22034/jpar.2025.2043432.1358
Abstract
Sustainability audits offer numerous benefits that enhance organizational performance, environmental stewardship, and stakeholder trust. By integrating environmental aspects into audit practices, and foster innovation, ultimately leading to better sustainability outcomes. The aim of this research was to model the system representation of sustainability audit based on interactive qualitative analysis. . The statistical population of the research included 15 academic experts with professional experience in the field of auditing, as well as members of the audit standards drafting committee, who were selected based on the purposeful sampling method with the snowball approach. The results of this research show 3 overarching themes ،6 organizing themes. and specialized skills to adapt to sustainability goals and 31 basic themes. The findings from the results in the quantitative section showed that the most stimulating aspect of sustainability audit is the functions of the social environment, which is considered a stimulus arising from the model of value mechanisms of sustainability audit. The findings of this research can help the regulatory bodies such as the compilers of audit standards, in accordance with the guidelines for the implementation of the code of professional ethics in this research, to maintain the sustainability audit. Develop and implement, and by developing the possibility of changing traditional methods in auditing, such as creating infrastructures for correct information processing in the auditing profession, help auditors' career and professional maturity so that they can take measures to provide the necessary solutions.
Keywords
: sustainability audit
structural mechanisms
value mechanisms
characteristics of professionalism

Subjects

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