Displacement impacts of auditing works on auditors’ independence and their work qualities
Department of History, Ardabil branch, Islamic Azad University, Ardabil, Iran
Abstract: One of the most important advised strategies of vocational applicant and stocks have been for solving problem of auditors’ independence, increasing auditing service qualities and auditing enterprise cycles. The process of auditing enterprise cycles mean changing auditor change after performing a few auditing cycle of a firm that it is carried out based on regulations with public community decisions of that firm. In this investigation, we are making an effort to study that auditing affair cycles (displacement) between auditing groups will have effects on their function from a independence, work quality levels and reporting point of view. We are using from a test with a subject design for determining whether auditing enterprise cycle impact on auditors understanding from the auditors’ independence and their work quality viewpoint. With regards to findings, have been carried out based on 212 polling from auditors, the results show that the present of auditing work cycle policies impact on auditors’ independence, on deviation from them. But auditor tenure in long will have well-deserved impacts on mentioned 3 options.
[Alireza Roozbahani. Displacement impacts of auditing works on auditors’ independence and their work qualities.Life Sci J 2013;10(4s):354-358]. (ISSN: 1097-8135). http://www.lifesciencesite.com. 54
Key words: auditing cycles, independence, quality, reporting, and tenure.