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تردید حرفهای و ارزیابی حسابرسان از خطر تحریف با اهمیت با تاکید بر نظریه شناخت اجتماعی | ||
پژوهش های تجربی حسابداری | ||
مقاله 9، دوره 13، شماره 1 - شماره پیاپی 47، اردیبهشت 1402، صفحه 161-180 اصل مقاله (553.26 K) | ||
نوع مقاله: مقاله پژوهشی | ||
شناسه دیجیتال (DOI): 10.22051/jera.2023.40968.3028 | ||
نویسندگان | ||
کاوه پرندین* 1؛ عبداله تاکی2؛ سید محسن مدینه2 | ||
1عضو هیات علمی دانشگاه پیام نور | ||
2عضو علمی حسابداری | ||
چکیده | ||
ارزیابی خطر تحریف، یکی از اقدامات حسابرسان برای کسب اطمینان معقول از نبود تحریف صورتهای مالی است. این ارزیابی، نیازمند تبعیت از معیارهای تردید حرفهای است. تردید حرفهای، نگرشی است که همیشه همه چیز را مورد سوال قرار میدهد و به طور انتقادی شواهد حسابرسی را مورد ارزیابی قرار میدهد. هدف پژوهش حاضر بررسی اثر تردید حرفهای بر ارزیابی خطر تحریف با اهمیت است. قلمرو زمانی پژوهش سال 1399، نمونه انتخابی بر مبنای فرمول کوکران تعداد 384 نفر و جامعه آماری این پژوهش، حسابرسان شاغل در موسسات دولتی و خصوصی است. دادههای جمعآوری شده از طریق پرسشنامه و سناریو، با بکارگیری روش معادلات ساختاری مورد تجزیه و تحلیل قرار گرفت. نتایج پژوهش نشان میدهد که تردید حرفهای بر ارزیابی خطر تحریف با اهمیت تاثیر مثبت دارد. همچنین فشار بودجه زمانی بر رابطه بین تردید حرفهای و ارزیابی خطر تحریف، تاثیر منفی و اثر تجربه (متغیر فردی) بر رابطه بین تردید حرفهای و ارزیابی خطر تحریف با اهمیت رد شد. حسابرسان برای تشخیص موارد تقلب و تحریف، ملزم به اعمال حد معقولی از تردید حرفه ای هستند؛ زیرا وقتی حسابرس دارای سطح پایینی از تردید حرفه ای باشد، تمایل دارد علائم تقلب و تحریف را نادیده بگیرد. احتمال کشف موارد تحریف برای حسابرسان با سطح تردید حرفهای بالاتر بیشتر است، چراکه آنها به راحتی شواهد را نپذیرفته و چه از جنبه کمی و چه از نظر کیفی بطور دقیقتری به بررسی شواهد و اطلاعات حسابداری میپردازند. | ||
کلیدواژهها | ||
تردید حرفهای؛ ارزیابی خطر تحریف؛ فشار بودجه زمانی؛ تجربه | ||
عنوان مقاله [English] | ||
Professional Skepticism and Auditors' Assessment of the Risk of Material Misstatement with Emphasis on Social Cognition Theory | ||
نویسندگان [English] | ||
Kaveh Parandin1؛ Abdollah Taki2؛ Sayed Mohsen Madineh2 | ||
1g | ||
2Academic member of accounting | ||
چکیده [English] | ||
Assessing the risk of misstatement is one of the auditors' actions to obtain reasonable assurance of the absence of misstatement of financial statements. This evaluation requires compliance with the criteria of professional skepticism. Professional skepticism is an attitude that always questions everything and critically evaluates audit evidence. The purpose of the present study is to investigate the effect of professional skepticism on the assessment of the risk of material distortion. The time domain of the research is 2019, the selected sample based on the Cochran formula is 384 people and the statistical population of this research is auditors working in public and private institutions. The data collected through questionnaires and scenarios were analyzed using the structural equation method. The results of the research show that professional skepticism has a positive effect on the assessment of the risk of significant distortion. Also, time budget pressure on the relationship between professional skepticism and distortion risk assessment, negative impact and effect of experience (individual variable) on the relationship between professional skepticism and distortion risk assessment were significantly rejected. Auditors are required to exercise a reasonable degree of professional skepticism to detect fraud and misstatement; because when the auditor has a low level of professional skepticism, he tends to ignore the signs of fraud and misstatement. The probability of discovering distortions is higher for auditors with a higher level of professional skepticism, because they do not accept the evidence easily and examine the accounting evidence and information more carefully, both quantitatively and qualitatively. | ||
کلیدواژهها [English] | ||
Professional Skepticism, Distortion Risk Assessment, Time Budget Pressure, Experience | ||
سایر فایل های مرتبط با مقاله
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مراجع | ||
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