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تبیین مسائل و واقعیتهای مرتبط با عبارت «ارائه به نحو مطلوب» در اظهارنظر گزارش حسابرسی | ||
| بررسیهای حسابداری و حسابرسی | ||
| مقاله 2، دوره 24، شماره 3، 1396، صفحه 323-348 اصل مقاله (2.28 M) | ||
| نوع مقاله: مقاله علمی پژوهشی | ||
| شناسه دیجیتال (DOI): 10.22059/acctgrev.2017.231883.1007592 | ||
| نویسندگان | ||
| یحیی حساس یگانه1؛ مرضیه توحیدی نژاد* 2 | ||
| 1استاد حسابداری، دانشکدۀ مدیریت و حسابداری، دانشگاه علامه طباطبائی، تهران، ایران | ||
| 2دانشجوی دکتری حسابداری، دانشکدۀ مدیریت و حسابداری، دانشگاه علامه طباطبائی، تهران، ایران | ||
| چکیده | ||
| با هدف شناسایی و تجزیه و تحلیل مسائل و واقعیتهای زبان حسابرسی، عبارت کلیدی «ارائه به نحو مطلوب» در پژوهش حاضر با روششناسی نظریهپردازی زمینهبنیان مطالعه شده است. این مطالعه از طریق مصاحبۀ عمیق با خبرگان و شرکای مؤسسههای حسابرسی اجرا شده و با انجام 15 مصاحبه به روش گلولۀ برفی به اشباع رسیده است. بر اساس نتایج بهدست آمده از مصاحبهها، مهمترین مسئلۀ موجود در رابطه با کاربرد عبارت «ارائه به نحو مطلوب» به ناهماهنگی میان مضمون مطلق واژۀ «مطلوب» با ماهیت نسبی کار حسابرسی بازمیگردد. علاوهبر این، یافتهها واقعیت تعریفنشدگی عبارت «ارائه به نحو مطلوب» را نشان میدهد که به زعم حسابرسان پیامد نامساعدی نداشته و بنابراین به راهکاری برای ارائۀ تعریف از این عبارت نیاز ندارد. مسئلۀ فاصلۀ ادراکی در ارتباط با عبارت «ارائه به نحو مطلوب» نیز از اختلاط این واقعیت با مسئلۀ ناهماهنگی حاصل شده است. در آخر نتایج بهدست آمده از مصاحبهها به تأیید دو خبرۀ دانشگاهی با تجربۀ فعالیت در حرفۀ حسابرسی رسیده است. | ||
| کلیدواژه‌ها | ||
| ارائه به نحو مطلوب؛ اظهارنظر حسابرس؛ تصویر درست و منصفانه؛ زبان حسابرسی؛ گزارش حسابرسی | ||
| عنوان مقاله [English] | ||
| Explanation of Problems and Realities around "Properly Drawn Up" Phrase in Auditor's Opinion | ||
| نویسندگان [English] | ||
| Yahya Hassas Yeganeh1؛ Marzieh Tohidinejad2 | ||
| 1Prof. of Accounting, Faculty of Management and Accounting, , Allameh Tabataba’i University, Tehran, Iran | ||
| 2Ph.D. Candidate in Accounting, Faculty of Management and Accounting, Allameh Tabataba’i University, Tehran, Iran | ||
| چکیده [English] | ||
| With the purpose of identifying and analyzing problems and realities around auditing language, 'properly drawn up' phrase has been studied in this research through grounded theory methodology. This study has been implemented via in-depth interviews with experts and partners of audit firms and based on snowball method after 15 interviews has been saturated. Findings illustrate that the most important problem about 'properly drawn up' phrase, is inconsistency between content of the word 'properly' and the nature of auditing. Furthermore, lack of definition as a characteristic of 'properly drawn up' phrase has been revealed in this research, that according to auditor's point of view this reality doesn’t have any unfavorable outcomes and consequently doesn’t need any solutions. Expectation gap problem is also product of the mixture of this reality and the inconsistency problem. At last, 2 persons of academic experts with practical experience in auditing profession have approved these results. | ||
| کلیدواژه‌ها [English] | ||
| Audit Language, Auditing Report, Auditor's Opinion, Properly Drawn Up, True and Fair View | ||
| مراجع | ||
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