Presenting the model to development skills and quality of work of an Auditor from the profession and employer’s point of view

Document Type : Research Paper

Authors

1 professor, Department of Accounting, Mazandaran University, Mazandaran, Iran.

2 Associate Professor, Department of Accounting, Mazandaran University, Mazandaran, Iran.

3 Ph.D. Student, Department of Accounting, Mazandaran University, Mazandaran, Iran.

Abstract

The goal of this research is to define a model to improve the quality of work of auditors from the professional perspective of employers using fundamental equations. In order to meet this goal, after the study of literary of the case and also the research background, 33 indicators that were adapted to the environmental features of Iran, were defined as skill related parameters to improve the quality of auditor’s work. These indicators were grouped to 6 main divisions, and then were given to a community of auditors and financial managers from best known companies as a questionnaire. The results from 300 individuals (142 auditors and 158 financial managers) shows that from a professional perspective, skills like bookkeeping, professional software skills, social awareness, auditing schedule conformity, risk taking and project management are the most crucial skills needed to be mastered by the employees. From the point of view of an auditing employer, the most important skills are analytical, personal, communicational and leadership skills.

Keywords

References

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Empirical Research in Accounting
Volume 12, Issue 3 - Serial Number 45
September 2022
Pages 281-300

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History

  • Receive Date: 16 April 2019
  • Revise Date: 08 October 2019
  • Accept Date: 08 December 2019

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