مروری بر شواهد تأثیرگذاری استانداردهای بین‌المللی گزارشگری مالی بر حرفه حسابرس

نوع مقاله: علمی ترویجی

نویسندگان

1 کارشناس ارشد حسابداری، عضو هیئت ‌علمی مجتمع آموزش عالی سراوان، سراوان، ایران

2 دانشجوی دکتری حسابداری، دانشگاه آزاد اسلامی زاهدان، سیستان و بلوچستان، ایران

3 کارشناس ارشد حسابداری، دانشگاه سیستان و بلوچستان، حسابرس دیوان محاسبات فارس، فارس، ایران

چکیده

 بدر دهه گذشته، محیط گزارشگری مالی تغییرات بسیاری در سطح بین‌المللی داشته است. یکی از تغییرات اصلی به‌کارگیری استانداردهای بین‌المللی گزارشگری مالی بوده است. با پذیرش این استانداردها، به‌زعم بسیاری از پژوهشگران، بازار سرمایه و به‌خصوص سرمایه‌گذاری بین‌المللی در ابعاد وسیعی تحت تأثیر قرارگرفته است، اما نکته قابل‌تأمل این است که تأثیر پذیرش این استانداردها بر حرفه حسابرسی کمتر مورد توجه محققان قرارگرفته است و این درحالی‌ است که با توجه به ماهیت فراگیر تأثیر به‌کارگیری استانداردهای بین‌المللی گزارشگری مالی، انتظار می‌رود پیچیدگی‌های گزارشگری بیشتر شده و همین موضوع موجب افزایش ریسک حسابرسی و متعاقباً حق‌الزحمه حسابرسی شود. بنابراین، تأثیر به‌کارگیری این استانداردها بر هزینه‌های گزارشگری مالی و حسابرسی شرکت‌ها دور از ذهن نخواهد بود. این موضوع موجب افزایش نگرانی شرکت‌ها در زمینه تهیه صورت‌های مالی و دریافت تأییدیه حسابرسی برای آنها شده است. این در حالی است که طبق اعلام سازمان بورس و اوراق بهادار در ایران، کلیه ناشران اوراق بهادار ثبت‌شده نزد سازمان باید از ابتدای سال 1395، صورت‌های مالی حسابرسی شده را بر مبنای استانداردهای بین‌المللی گزارشگری مالی نیز ارائه دهند. بنابراین هدف این پژوهش بررسی شواهد پیشین در رابطه با تأثیرات به‌کارگیری استانداردهای بین‌المللی گزارشگری مالی بر حرفه حسابرسی است.

کلیدواژه‌ها

موضوعات


عنوان مقاله [English]

Review of Evidence about the Impact of IFRS on Auditing Profession

نویسندگان [English]

  • Mohsen Dahmardeghaleno 1
  • Fateme Safarisarchah 2
  • Hamid Zarei 3
1 Faculty member of Higher Education Complex of Saravan, Saravan, Iran
2 P.H.D stuent of Accounting, Azad University, Zahedan Branch
3 MS. in Accounting, University of Sistan and Baluchestan, Sistan and Baluchestan, Iran Corresponding Author
چکیده [English]

In the past decade, financial reporting environment has undergone many changes internationally. Implementation of International Financial Reporting Standards is of the key changes in which many investment market scholars suppose that according capital market, and particularly international investment have been affected by IFRS in large-scale, but the implicit consideration is that the impact of adopting IFRS on auditing has been less respected by researchers, while regarding to the pervasive nature of adopting IFRS, it is expected that complexity of IFRS increases, thus leads to increasing auditing risk and consequently audit fees, hence the impact of the adopting will not be far-fetched over the company's financial reporting and auditing costs. Subsequently, this subject has raised concerns to prepare financial statements and get audit approvals for companies. While, according to the statement of Securities and Exchange Organization (SEO) in Iran, all registered issuers must provide audited financial statements based on IFRS from the beginning of the year 1395; thereby, the paper aims to consider previous and experimental evidence to reveal the impact of the IFRS adoption on auditing profession.

کلیدواژه‌ها [English]

  • Audit Certification
  • Audit Costs
  • Audit Profession
  • Empirical Evidence
  • IFRS

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