Auditing, as one of the most important supervisory tools in financial systems, plays a fundamental role in increasing the transparency of financial information, improving management accountability, and strengthening investor confidence. Investment companies have greater financial and operational complexity than many other companies due to managing a diverse portfolio of assets and participating in various economic industries. In such circumstances, implementing effective audit processes can play an important role in assessing the accuracy of financial reports, identifying financial risks, and improving corporate governance.
Ghadir Investment Company, as one of the largest multidisciplinary investment companies listed on the Tehran Stock Exchange, operates in various fields including oil, gas and petrochemicals, energy industries and mines, transportation, construction and financial services. The breadth of the company's fields of activity has made the examination of auditing processes and analysis of its financial status of particular importance. The research has attempted to examine the theoretical foundations of auditing and structural analysis.
In these activities of Ghadir Investment Company, the audit framework in this company is examined. The research method in this study is descriptive-analytical and the required data is collected through scientific sources of auditing standards, published reports and official information of Ghadir Investment Company. Next, using this information, the most important auditor risks, financial structure and financial reporting characteristics of the company are examined. The results of this study show that the establishment of an effective audit system in investment companies can help improve the quality of financial reporting, increase information transparency and strengthen stakeholder trust.
