اثر بخشی تائیدیه های حسابهای دریافتنی در حسابرسی

	اثر بخشی تائیدیه های حسابهای دریافتنی در حسابرسی
بررسی‏‌های حسابداری و حسابرسی
مقاله 4، دوره 3، شماره 2 - شماره پیاپی 1000136، مهر 1373 اصل مقاله (1.06 M)
نویسنده
محسن سلطانی^*
عنوان مقاله [English]
The Effectiveness of Confirmation for Accounts Receivables in Auditing
چکیده [English]
"The Effectiveness of Confirmation For Accounts Receivables in Auditing", is examined by Mr. Mohsen Soltani This article has two sections. The first section reviews the literature on the various forms used for confirmation, their content and. usefulness in the receivable process. The second section discusses the findings of an empirical research on the same subject where a sample of the government controlled corporations was selected by the author and their financial statements were examined. The author further discusses auditing standards and statements issued by the international auditing societies, the interpretation of the confromtation forms by the Iranian auditors, and difficulties experienced by the Iranian auditing firms in applying this method .

آمار تعداد مشاهده مقاله: 2,008 تعداد دریافت فایل اصل مقاله: 1,720

سامانه مدیریت نشریات علمی. قدرت گرفته از سیناوب