بررسي فاصله انتظارات حسابرسان مستقل و استفاده‌كنندگان خدمات حسابرسي در خصوص كيفيت خدمات

Investigating the Audit Expectation Gap between External Auditors and Users of Auditing Services

در اﯾﻦ ﻣﻘﺎﻟﻪ ﺑﺎ اﺳـﺘﻔﺎده از ﭼـﺎرﭼﻮب ﺗﺤﻠﯿﻠـﯽ در ﺧﺼـﻮص ﻋﻮاﻣـﻞ ﻣـﺆﺛﺮ ﺑـﺮ ﮐﯿﻔﯿـﺖ ﺧـﺪﻣﺎتﺣﺴﺎﺑﺮﺳــﯽ، ﺑــﻪ ﺑﺮرﺳــﯽ ﻋــﻮاﻣﻠﯽ ﭘﺮداﺧﺘــﻪ ﻣــﯽ ﺷــﻮد ﮐــﻪ در ﻓﺎﺻــﻠﻪ اﻧﺘﻈــﺎرات اراﺋــﻪ ﮐﻨﻨــﺪﮔﺎن و اﺳﺘﻔﺎده ﮐﻨﻨﺪﮔﺎن از ﺧﺪﻣﺎت ﺣﺴﺎﺑﺮﺳﯽ در ﺧﺼﻮص ﻋﻮاﻣﻞ ﻣـﺆﺛﺮ ﺑـﺮ ﮐﯿﻔﯿـﺖ ﺣﺴﺎﺑﺮﺳـﯽ ﺗﺄﺛﯿﺮﮔـﺬار اﺳﺖ ﻋﻮاﻣﻞ ﻣﻮﺛﺮي ﮐﻪ در اﯾﻦ ﺧﺼﻮص ﻣﻮرد ﺑﺮرﺳﯽ ﻗﺮار ﮔﺮﻓﺘـﻪ، وﯾﮋﮔـﯽ ﻫـﺎي ﺣﺮﻓـﻪ اي ﺷـﺎﻣﻞ ﻧﻘﺶ ﺣﺮﻓﻪ اي اﻓﺮاد در ﻓﺮاﯾﻨﺪ ﺣﺴﺎﺑﺮﺳﯽ)ﺣﺴﺎﺑﺮﺳﺎن در ﺑﺮاﺑﺮ ﺗﻬﯿﻪ ﮐﻨﻨﺪﮔﺎن ﺻﻮرت ﻫﺎي ﻣﺎﻟﯽ(، ﺗﺠﺮﺑـﻪ ﺣﺮﻓﻪ اي اﻓﺮاد، رﺗﺒﻪ ﺑﻨﺪي ﺣﺮﻓﻪ اي و اﻧﺪازه ﻣﺆﺳﺴﺎت ﺣﺴﺎﺑﺮﺳﯽ ﺑﻮده اﺳﺖ. ﺟﺎﻣﻌﻪ آﻣﺎري اول ﺷـﺎﻣﻞ ﺣﺴﺎﺑﺪاران رﺳﻤﯽ ﺷﺎﻏﻞ در ﺳﺎزﻣﺎن ﺣﺴﺎﺑﺮﺳـﯽ و ﻣﺆﺳﺴـﺎت ﺧﺼﻮﺻـﯽ ﺣﺴﺎﺑﺮﺳـﯽ ﺑـﻮده و ﺟﺎﻣﻌـﻪ آﻣﺎري دوم ﺷﺎﻣﻞ ﺷﺮﮐﺖ ﻫﺎي ﺳﺮﻣﺎﯾﻪ ﮔﺬاري اﺳﺖ ﮐﻪ ﺗﺤﺖ ﻧﻈﺎرت ﺳﺎزﻣﺎن ﺑﻮرس و اوراق ﺑﻬـﺎدار ﺗﻬﺮان ﻓﻌﺎﻟﯿﺖ ﻣﯽ ﮐﻨﻨﺪ. ﺑﺮ اﺳﺎس ﻧﺘﺎﯾﺞ ﭘﮋوﻫﺶ، ﻧﻘﺶ اﻓﺮاد ﺣﺮﻓـﻪ اي در ﻓﺮاﯾﻨـﺪ ﺣﺴﺎﺑﺮﺳـﯽ ﺑـﻪ ﻋﻨـﻮان ﺣﺴﺎﺑﺮس ﻣﺴﺘﻘﻞ ﯾﺎ ﺗﻬﯿﻪ ﮐﻨﻨﺪه ﺻﻮرت ﻫﺎي ﻣﺎﻟﯽ و ﻧﯿـﺰ ﺗﺠﺮﺑـﻪ ﺣﺮﻓـﻪ اي اﻓـﺮاد در ﻓﺎﺻـﻠﻪ اﻧﺘﻈـﺎرات از ﻋﻮاﻣﻞ ﻣﺆﺛﺮ ﺑﺮ ﮐﯿﻔﯿـﺖ ﺣﺴﺎﺑﺮﺳـﯽ ﻣـﺆﺛﺮ ﻧﻤـﯽ ﺑﺎﺷـﺪ. در ﺣـﺎﻟﯽ ﮐـﻪ اﻧـﺪازه و رﺗﺒـﻪ ﮐﯿﻔـﯽ ﻣﻮﺳﺴـﺎت ﺣﺴﺎﺑﺮﺳﯽ در ﻓﺎﺻﻠﻪ اﻧﺘﻈﺎرات اﻓﺮاد درﺣﻮزه ﻣﻘﺮرات ﺣﺴﺎﺑﺮﺳﯽ ﺗﺎﺛﯿﺮﮔﺬار ﺑﻮده اﻧﺪ.

Using an analytical framework on the factors affecting the quality of audit services, the factors affecting the expectation gap between audit services providers and users with regard to the factors affecting audit quality were investigated in professional environment of Iran in this study. The factors investigated within the professional people’s expectation gap were the professional features including people’s professional role in the audit process (Auditors versus preparers of financial statements), people’s professional experience, and audit firms’ professional ranking and size. The first statistical population consisted of certified public accountants working in audit organization of Iran and audit firms, and the second one comprised all investment companies which function under the supervision of Tehran Stock Exchange. Based on the results, the role of professionals in the audit process as independent auditors or providers of financial statements as well as people’s professional experience did not affect expectation gap of audit quality. However, the size of the audit firms and the professional ranking of them have influenced on the expectation gap of the professionals participating in this study about the impact of audit regulation on audit quality.