of corporate governance, audit committee is the key element that strengthens the health of financial reporting. The present study attempts to examine the factors affecting the quality of the audit committee. The sample for the study includes financial managers...

Auditors should determine inherent risk and control risk of financial statement material accounts during audit planning, and plan substantive procedures so as to decrease the detection risk to an appropriate level. Iran Audit organization has...

should not only provide an audit opinion, but also interpret the financial statements in such a manner that the user could evaluate whether to invest in the entity. There are also users who expect auditors to perform some of the audit procedures while...

Purpose- In the process of reporting accounting information, the auditor’s objective is to detect possible misstatements and errors in accounting information. Audit evidence aids auditors in providing reasonable assurance about the quality...

Purpose – The current study aims to investigate the amount of downward pressure on audit fees and its

effect on audit quality.

Design/methodology/approach – The research population includes 104 listed companies on the Tehran...

Internal auditing plays an important role in the efficiency and effectiveness of internal control system in organizations. Internal auditing should provide correct information to management about effectiveness of risk management and internal...

Audit expectation gap is not a new phenomenon in auditing literature. It somewhat gives a bad

reputation to external auditors. This paper addresses the nature and different dimensions of audit

expectation gap around the world...

Our focus in this study is to determine the expecation gap in auditor\\\\\\'s responsibility between auditors and bankers in Iran. In view of the fact, the key factor in enhanced credibility is the perception of stakeholders ...