Providing the ideal model for the internal independence of the auditor
Subject Areas : اقتصادی
sanaz asgari ordakloo
1
,
Rasoul Baradaran Hassanzadeh
2
,
Heidar mohamadzadeh salteh
3
,
Akbar Kanani
4
1 - PhD Student, Department of Accounting, Marand Branch, Islamic Azad University, Marand, Iran
2 - Associate Professor of Accounting Department, Tabriz Branch, Islamic Azad University, Tabriz, Iran
3 - Associate Professor, Department of Accounting, Marand Branch, Islamic Azad University, Marand, Iran
4 - Assistant Professor, Department of Accounting, Marand Branch, Islamic Azad University, Marand, Iran
Keywords: independence, internal independence, auditor.,
Abstract :
Auditing without independence has no meaning and value, and in fact, independence is the essence and spirit of auditing and directly affects the quality of the audit process and his opinion. The concept of independence in auditing standards is the most important audit condition, the lack of which prevents auditors from commenting on Financial statements prohibit. Therefore, the current research was conducted with the aim of designing the optimal model for the internal independence of the auditor. The research method is practical in terms of its purpose and it is considered quantitative in terms of the nature of the research. The statistical population consists of audit managers who have audited at least five listed companies in one year. The statistical sample of the research is based on the relationship of determining the sample size based on the opinion of "Hare" (2014), selection and questionnaire made by the researcher based on interviews. semi-structured questions were compiled with the help of experts, and then to quantitatively evaluate the validity of the content and to ensure that the most important and correct content (necessity of the question) was selected, (the ratio of content validity) and to ensure that the questions of the tool are aimed in the best way To measure the designed content, (content validity index) has been used. The reliability of the questionnaire was also obtained using Cronbach's alpha. To analyze the data, the methods of confirmatory factor analysis and structural equation model were used with the help of Lisrel and Spss software, and all research hypotheses were confirmed.
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