1
Associate Professor and Faculty Members of Islamic Azad University, South Tehran Branch. Faculty of Economics and Accounting. Accounting Department.Teran.Iran
2
Islamic azad University _South tehran branch,, tehran, PhD student in Accounting, Islamic Azad University, South Tehran Branch. Faculty of Economics and Accounting. Accounting Department. Tehran. Iran
3
PhD student in Accounting, Islamic Azad University, South Tehran Branch. Faculty of Economics and Accounting. Accounting Department. Tehran. Iran
Abstract
The purpose of this study is to review the theoretical and experimental literature on the impact of macroeconomic conditions on auditing risk. Since the Iranian economy has faced many instabilities in recent years, addressing the subject of the present study in identifying and understanding the need to design an audit process appropriate to the macroeconomic conditions governing the company's operating environment can be important. It is argued that adverse economic conditions with a direct impact on the company's operating environment can increase the incentives for distortion and fraud in financial statements. As a result, auditors should design or redesign auditing processes in terms of the method and nature of content tests in accordance with specific economic conditions, taking into account macroeconomic conditions.
darabi,R. , alizadeh pirali,F. and dabestani,M. (2021). Review The Theoretical and Experimental Literature on The Impact of Macroeconomic Conditions on Auditing Risk. Journal of Accounting and Management Vision, 3(37), 12-18.
MLA
darabi,R. , , alizadeh pirali,F. , and dabestani,M. . "Review The Theoretical and Experimental Literature on The Impact of Macroeconomic Conditions on Auditing Risk", Journal of Accounting and Management Vision, 3, 37, 2021, 12-18.
HARVARD
darabi R., alizadeh pirali F., dabestani M. (2021). 'Review The Theoretical and Experimental Literature on The Impact of Macroeconomic Conditions on Auditing Risk', Journal of Accounting and Management Vision, 3(37), pp. 12-18.
CHICAGO
R. darabi, F. alizadeh pirali and M. dabestani, "Review The Theoretical and Experimental Literature on The Impact of Macroeconomic Conditions on Auditing Risk," Journal of Accounting and Management Vision, 3 37 (2021): 12-18,
VANCOUVER
darabi R., alizadeh pirali F., dabestani M. Review The Theoretical and Experimental Literature on The Impact of Macroeconomic Conditions on Auditing Risk. Journal of Accounting and Management Vision, 2021; 3(37): 12-18.
