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دانلود محصول:بررسی رابطه بین بندهاي توضيحي گزارش مقبول حسابرسي و احتمال تجديد ارائه صورتهاي مالي
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در این پژوهش ، رابطه ي بین بندهاي توضیحی پس از اظهارنظر در گزارش مقبول حسابرس و تجدید ارائه ي صورتهاي مالی درسالهای بعد بررسی شده است. باتوجه به اینکه تجدید ارائه اقلام مقایسه ای قابلیت اتکای صورت های مالی را می کاهد. حسابرسان می بایست ،آنچه را که ممکن است منجر به تجدیدارائه ی شود ، درگزارش خود بیاورد. وگزارش راتعدیل کنند.از طرفی حسابرسان با توجه به محدودیتهای محیطی علاقه ای به ارائه گزارش غیر مقبول ندارند. که این امر موجب کاهش کیفیت گزارش حسابرسی می شود بدین منظور براي آزمون فرضیه هاي این پژوهش ، داده های مربوط به 1355مشاهده شرکت-سال مربوط به 231 شرکت پذیرفته شده در بورس اوراق بهادار در طی 1382-1391 استفاده شدهاست. با استفاده از رگرسیون لوجستیک چند متغیره ،یافته ها نشان می دهد صورتهاي مالي كه گزارش حسابرسي مقبول با بندهاي توضيحي دريافت كردهاند در مقايسه با صورتهاي مالي كه گزارش مقبول بدون بندهاي توضيحي دريافت كردهاند با احتمال بيشتري در آينده تجديد ارائه خواهند شد. افزون براین صورتهايي مالي كه گزارش حسابرسي مقبول با بندهاي توضيحي حاوي تاكيد بر مطلب خاص ویا سایر مطالب والزامات قانونی دريافت كردهاند، در مقايسه با صورتهاي مالي كه گزارش مقبول بدون بندهاي توضيحي دريافت كردهاند با احتمال بيشتري درآینده تجدیدارائه خواهند شد.
واژگان کلیدی:گزارش مقبول حسابرس، بندهای پس از اظهارنظر، تجدیدارائه صورتهای مالی
36 دیدگاه برای دانلود محصول:بررسی رابطه بین بندهاي توضيحي گزارش مقبول حسابرسي و احتمال تجديد ارائه صورتهاي مالي
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