The present article intends to study and explain the status of Operatipnal Audit in current economic system of Iran . To do so, populations’ level of recognition for Operational Audit and their sensitivity and stress on its performance for the listed companies in Tehran Security Exchange (TSE) were investigated. The research population included university auditing professors; the board of directors and top managers; TSE trustful auditors; and the experts, the consultants and the financial analysts. Adopting a convencing sampling 116 repondants were addressed in 2011. The cumulated data were classified for 15 variables and Binominal test were run for hyphothesiss testing using SPSS 19 software.The results indicated that the sample had a primery recognition of Operation Audit, were very sensitive and emphatic for its setting down and execution in TSE.
Seidkhani,R and Hajizadeh,F . (2012). The Study of Operational Audit Station in Economic System of Iran: The Case of Listed Companies in Tehran Security Exchange (TSE). Accounting and Auditing Studies, 1(2), 96-110. doi: 10.22034/iaas.2012.105384
MLA
Seidkhani,R , and Hajizadeh,F . "The Study of Operational Audit Station in Economic System of Iran: The Case of Listed Companies in Tehran Security Exchange (TSE)", Accounting and Auditing Studies, 1, 2, 2012, 96-110. doi: 10.22034/iaas.2012.105384
HARVARD
Seidkhani R, Hajizadeh F. (2012). 'The Study of Operational Audit Station in Economic System of Iran: The Case of Listed Companies in Tehran Security Exchange (TSE)', Accounting and Auditing Studies, 1(2), pp. 96-110. doi: 10.22034/iaas.2012.105384
CHICAGO
R Seidkhani and F Hajizadeh, "The Study of Operational Audit Station in Economic System of Iran: The Case of Listed Companies in Tehran Security Exchange (TSE)," Accounting and Auditing Studies, 1 2 (2012): 96-110, doi: 10.22034/iaas.2012.105384
VANCOUVER
Seidkhani R, Hajizadeh F. The Study of Operational Audit Station in Economic System of Iran: The Case of Listed Companies in Tehran Security Exchange (TSE). Accounting and Auditing Studies. 2012;1(2):96-110 (In Persian). doi: 10.22034/iaas.2012.105384
