بررسي تاثير تجديدنظر استاندارد حسابرسي بخش 57 ( تداوم فعاليت ) روي عمليات حسابرسي مستقل

The Effects of Amendments to the Auditing Standard No.57 (Going-Concern) on Independent Audit Process

The purpose of the study is to investigate the effects of amendments to the Auditing Standards No.57 (Going-Concern) on independent audit process. This research project tests one major hypothesis and twenty sub hypotheses. For data gathering, we use a questionnaire in which each question represents a proxy for each minor hypothesis. In this research, the population includes the professional and senior auditors in charge of the management in the Iranian Audit Organization. The findings of this study indicate that amendments to the Auditing Standard No.57 (Going-Concern) improve independent audit operations. In other words, based on the research results, out of 20 sub hypotheses, 18 of them indicate the effects of amendments to the Auditing Standards No.57 (Going-Concern) on independent auditing operation. Since the improvement of independent audit activities intends to the improvement of the attesting role of the auditors and the profession of audit, it can be found out that amending these standards is a significant