The Impact of national auditing standards on the quality of auditors opinions: Iranian experience

摘要

The objective of this paper is to investigate auditors’ perception with regard to the effects of national auditing standards on the quality of auditors’ opinions. In order to examine the effects of national auditing standards on auditing quality, seven hypotheses have been developed. A questionnaire is used as the instrument to test the developed hypotheses. The average number of questions used for each hypothesis amounted to 6 to 7 questions. Then, the questionnaire was distributed among the sample populations which are members of Iranian Association of Certified Public Accountants. Based on the results achieved, four hypotheses revealed the effects of national auditing standards on the quality of auditors’ opinions, while the remaining three failed to reveal such effects. According to the auditors’ opinions, the findings show that employing national auditing standards by auditors enhances the quality of auditing through a better documentation. It also improves auditing evidence, the framework and content of auditors’ reports and produces more consistent and uniform results. Since increasing the quality of auditors’ opinions is instrumental to the improvement of attestation role, it can be concluded that developing and applying national auditing standards is a critical step toward the promotion of auditing profession and should be taken seriously.