Presenting a model for changing the structure of audit institutions with an approach to professional ethics
Subject Areas : Ethics and Islamic Education
Hasan Saberi
1
,
Mansoor Garkaz
2
,
Ali Khozein
3
,
alireza matoufi
4
1 - No
2 - professor , accounting department , gorgan department , islamic azad university , gorgan , iran
3 -
4 - دانشگاه گرگان/ مدیریت مالی و بیمه
Keywords: changing the structure of audit institutions, organizational structure, professional ethics, quality control. ,
Abstract :
Although auditors may adhere to professional behavior to a certain extent, clear and continuous monitoring of auditors' behavior on the one hand and the existence of changes in the structures of auditing institutions on the other hand is important to maintain professional ethics in order to control the quality of accounting work. It seems In this regard, the aim of the present study is to develop a model for changing the structure of audit institutions, focusing on the approach of professional ethics and quality control of audit work. The present study method is foundational data. The statistical population includes certified accountants, 11 of whom were selected as a statistical sample using the snowball method. Coding was done in three sections: open, central and selective coding. The results of the coding were categorized into six main categories, causal conditions, intervenors, strategy of actions, context and consequences. The requirements of environmental laws and organizational and individual barriers of institutions were placed in the category of background and context, and technical and developmental developments and the appointment and rewards of auditors in the category of intervening conditions, as well as the standardization of the structure of audit institutions and single organizational structures in the category of causal conditions. , operational policies of auditing institutions, skills and expertise of auditing institutions' members, and the needs and demands of auditing institutions' structures were placed in the category of actions and credibility of services in new structures, and adaptation to changes in new structures were placed in the category of consequences. It is hoped that the results of this study will be of great help to accounting institutions and people working in auditing institutions.
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