توجه: محتویات این صفحه به صورت خودکار پردازش شده و مقاله‌های نویسندگانی با تشابه اسمی، همگی در بخش یکسان نمایش داده می‌شوند.
۱Relationship between Skepticism and Decision Making in Audit
اطلاعات انتشار: World Applied Sciences Journal، بيست و هشتم،شماره۱۱، ۲۰۱۳، سال
تعداد صفحات: ۹
Auditors'' decision making is especially important and provide the basis of their commenting in audit report. So, recognizing the factors affect on decision making of independent auditors can help audit institutions greatly. One of the important factors that affect decision–making is skepticism. The purpose of this research is investigating the relationship between skepticism indexes and decision making of independent auditors in audit institutions of Iran certified accountant''s society. In this study, using 150 independent auditor opinions as a statistical sample and by using modified questionnaire of Hurtt et al., we concluded that in audit institutions of Iran certified accountant''s society, there is a positive and significant relationship between skepticism and decision making.
نمایش نتایج ۱ تا ۱ از میان ۱ نتیجه