The model for determining the materiality of auditing in the Iranian environment
نویسندگان
1 Department of Accounting, Tonekabon Branch, Islamic Azad University, Tonekabon, Iran
2 Department of Accounting, Roudsar and Amlash Branch, Islamic Azad University, Roudsar, Iran
3 Department of Accounting, Chalous Branch, Islamic Azad University, Chalous, Iran
4 Department of Accounting, Tonekabon Branch, Islamic Azad University, Tonekabon, Iran
doi
10.22075/ijnaa.2024.33306.4955چکیده
This study explores the materiality of auditing within the Iranian context, addressing critical choices and assessments made by auditors throughout the audit process, including planning, evidence gathering, and evaluation. Utilizing a mixed-methods approach, it involves qualitative interviews with 18 audit and accounting experts and a quantitative survey of 213 respondents. The qualitative phase employs grounded theory to identify key categories influencing materiality thresholds, such as decision-making processes, ethical considerations, and adherence to regulations. The quantitative phase validates these findings through a researcher-designed questionnaire. Key outcomes include improved information accuracy, enhanced financial transparency, and increased public trust in audit reports. The study also identifies various conditions affecting materiality assessments, including legal requirements, industry characteristics, and internal control systems. Confirmatory factor analysis supports the causal relationships within the proposed structural model, providing a comprehensive framework for understanding materiality in auditing practices.
