This study examines the differences between strategic systems audit approach compared with traditional based audit approach and its impact on development of auditors’ knowledge of the client’s business, has been discussed. Strategic systems audit approach advocates argue that this approach creates a better development of auditors’ knowledge of the client’s business than the traditional-based au...

Many businesses are now moving to e-business and implementing computerized accounting information systems. This phenomenon has given impact to audit profession in performing IT audit, financial reports audit and tracing electronic source documents. Computer-Assisted-Auditing Techniques and Tools (CAATTs) are audit technologies that allow IT audit work to be performed efficiently, effectively an...

The efficiency of investment decisions depends on the accuracy of information available to investors. Auditing provides a means of ensuring that companies provide accurate information ± one role of an auditor being to warn investors when a company faces a significant possibility of bankruptcy. However, in recent years there have been a number of well-publicised cases in which auditors failed to...

Despite increased attention to internal controls and risk assessment, traditional audit approaches do not seem to be highly effective in uncovering the majority of frauds. Less than 20 percent of all occupational frauds are uncovered by auditors. Forensic accounting has recognized the need for automated approaches to fraud analysis yet research has not examined the benefits of forensic continuo...

The purpose of this study was to an investigation of financing costs factors on the auditor's qualified report in companies listed in Tehran stock exchange. The criteria considered in this study were the audit firm size, auditor's specialization in the partner level, auditor's selection tenure and audit fees. For this purpose, five hypotheses were developed and data related to 85 companies of T...

Knowledge plays an important role to the success of any organization. Software development organizations are highly knowledge-intensive organizations especially in their requir ement elicitation process (REP). There are several problems regarding communicating and u sing the knowledge in R EP such as misunderstanding, being out of scope , conflicting information and changes of requirements. All...

Background: Alcohol Use Disorders (AUDs) has been recently prioritized as a health problem in Iran. The Alcohol Use Disorders Identification Test (AUDIT) is an easy-to-use diagnostic tool for excessive drinking. This study was designed to assess the validity and reliability of the Persian version of AUDIT questionnaire. Methods: Participants were 70 individuals with AUD (study group) and 70 non...