Aims and Scope

The Iranian Association of Certified Public Accountants in the implementation of paragraph (c) of Article (2) of the Constitution in order to use the scientific capacity of its members and to provide a context for communication between the profession and the university and to promote the specialized knowledge of chartered accountants and to publish new findings and theories in the field of auditing, publishes Professional Auditing Research with a scientific approach according to the license received from the Ministry of Culture and Islamic Guidance since the winter of 2021 and has a rank (B) from the Ministry of Science, Research and Technology. With the aim of empowering through the link between the profession, research, university and scientific and research centers, this publication seeks to promote the auditing profession by publishing the research findings of experts and researchers, and it is based on researches based on the issues and problems of the field of model auditing,provide a model or solutions to solve them. Based on this, the scope and main goals of the magazine are as follows:

Publication and development of scientific and professional knowledge in the field of  auditing

Provide policies and strategies based on audit knowledge

Improving the level of scientific and professional knowledge of certified public accountants

Meeting the scientific and research needs of policymakers, decision-makers, students, and academic researchers in the field of auditing

Publications of new findings and theories in the field of auditing

Introduce issues and problems in the field of auditing at the national level and provide solutions to solve them

Introduce professional auditing issues and challenges at the international level

Provide the necessary platform for the exchange of views in the field of auditing by researchers and professionals

Development, promotion and advancement of research methods in the field of auditing with emphasis on new research techniques

Professionalism and responsible behavior of auditors and its role in protecting the rights and interests of the public

Professional functions of auditing in the financial and administrative health of organizations

Promoting the accountability of professional accountants and their different roles in organizations

The role and position of the auditing profession in small and medium businesses

Applications of the auditing profession in Risk Mitigation Policies

Provide solutions for using the capacities of the auditing profession to achieve macroeconomic and commercial goals and create transparency


Requirement to publish professional auditing researches:

The Association of Certified Public Accountants In order to fulfill its mission in the field of promoting the specialized knowledge of certified accountants through expanding and improving training and publishing specialized and professional publications and conducting research in the field of auditing, the certified accountant training and research center has been launched. Publication of professional audit research and practical books required by the profession is one of the most important activities of this center in this field. This publication is the only specialized journal in the field of auditing that specifically responds to the needs of the auditing profession and solves the lack of research in this field.