برداشت حسابرسان ايران از كارايي علايم خطر در كشف گزارشگري مالي متقلبانه

Iran Auditorʹs Perceptions of the Effectivness of Red Flags to Detect Fraudulent Financial Reporting

The purpose of this research is to examine the difference between the perception of internal and external auditors , in relation to the efficiency of 36 red flag of SAS No.99 , in order to detect the fraudulent financial reporting. The SAS No.99 commit the auditors to use the red flags to audit the financial statements toward detection of fraudulent financial reporting. The results of this study revealed that there is no specific difference between the perception of internal and external auditors, and from their point of view the most effective red flag is " Inadequate monitoring of significant internal control ". Both groups of auditors categorize that red flags coming from " Opportunity " is more effective than red flags coming from " Attitude and Incentive " in detection of fraudulent financial reporting. Also it became clear that the amount of experience and position of job is effective in perception of internal auditors with regard to efficiency of red flags, however, these two variable are not effective for external auditors.