Amir Hossein Bavafa; Mehdi Moradi; Asadolah Kordnaeege; Hossein Khanifar; Fatemeh Saraf
Abstract
Auditing performance plays an effective role in evaluating efficiency, effectiveness and economic mere. The results of the studies show that performance audit implementation in the country was not desirable and its goals have not been met. In this study, the structural modeling of the strategic factors ...
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Auditing performance plays an effective role in evaluating efficiency, effectiveness and economic mere. The results of the studies show that performance audit implementation in the country was not desirable and its goals have not been met. In this study, the structural modeling of the strategic factors of performance auditing in the form of strengths, weaknesses, opportunities and threats is presented in the country's accounting Court. This research is applied and the method of conducting a descriptive survey and the time of winter research of 2022. To do it, a couple's scale questionnaire tool is based on structural -interpretive standards. The research sample also has 14 auditors of the country's Accounting Court with sufficient expertise and experience in the performance audit field, which were selected by targeted sampling method. In this study, the relationship between the strategic factors of performance auditing with the structural -interpretive approach was analyzed and its results are presented in the form of models of strengths, weaknesses, opportunities, threats and all strategic factors. The results of the study show the relationship between strengths, weaknesses, opportunities and threats of performance audit in the country's accounting Court in general and partially, which for policies and decisions of the country's accounting courts by resolving performance auditing problems and achieving its goals in the country.
hosein zareian; forogh Heyrani; Mahmoud Moeinadin
Abstract
One of the most important challenges in developing countries' tax audits is the inefficiency of resource productivity, which has been implemented the Risk-Based Tax Audit in Iran for overcoming the challenge. Determining and modeling risk indices for taxpayer selection is a key point in the start of ...
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One of the most important challenges in developing countries' tax audits is the inefficiency of resource productivity, which has been implemented the Risk-Based Tax Audit in Iran for overcoming the challenge. Determining and modeling risk indices for taxpayer selection is a key point in the start of the risk-based tax audit process. Due to the lack of a theoretical framework on the factors affecting tax audit risk, the method is exploratory-combined (qualitative: thematic analysis and quantitative: interpretive structural modeling). According to the results, at the lowest level of the model, the general characteristics of the taxpayers as the most influential factor, and at the last level of the model, the "quality of interaction" and "how to pay taxes" are indicative of the taxpayer’s risk. The characteristics of taxpayers and their HR expertise lead to the use of accounting principles, existing legal opportunities, or even coverage financial transactions, in order to optimize taxation, which is reflected in the variables of the quality of taxpayer interaction and how the tax is paid.
