Accounting and Auditing Studies

Accounting and Auditing Studies

The Study of Operational Audit Station in Economic System of Iran: The Case of Listed Companies in Tehran Security Exchange (TSE)

Document Type : Original Article

Authors
Reza Seidkhani
Fatholah Hajizadeh
10.22034/iaas.2012.105384
Abstract
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.
Keywords
Operatipn Audit
Corporate Governance
Level of Sensitivity & Stress
Operational Audit Level of recognition
Accounting and Auditing Studies
Volume 1, Issue 2
Summer 2020
Pages 96-110