The Necessity of Establishment of Performance Audit from the Viewpoint of Public Sector Auditors

Mohammad Nazaripour

Volume 3, Issue 2 , September 2017, , Pages 79-92

Abstract
  Performance audits provide elected officials and government employees with an objective, third-party analysis of their operations to help them improve performance, reduce costs, and make informed, data-driven decisions. The purpose of this study is to investigate the role of performance audit in improving ...  Read More

The Attitudes of Iranian Professional Auditors toward the Audit Risk with Approach to public sector

Taher Davari; Mohammad Nazaripour

Volume 1, Issue 2 , September 2015, , Pages 41-54

Abstract
  Audit risk is the inability of an auditor in discovering errors or intentional miscalculations (i.e. fraud) while reviewing a company's or individual's financial statements. Since the main priority of shareholders is to obtain reasonable assurance that the financial statements not misleading therefore, ...  Read More