Principles of auditing (2) According to the auditing standards of Iran


Principles of auditing (2) According to the auditing standards of Iran

Introduction of the authors

In the world, auditing as a profession, a specialty and a discipline has a relatively short life, barely reaching more than a hundred years. But at the same time and along with the rapid developments of the last one hundred years, the auditing profession has quickly adapted itself to the conditions and circumstances of the time and has emerged as a specialized knowledge. Auditing is one of the criteria that strengthens the cycle of people's trust in financial systems. After the publication of the audit book 1 and the acceptance of this collection by students and professors, we tried to be responsible for their trust and somehow complete the collection of audit works in this field. This book includes a set of auditing principles and auditing standards of Iran. The headings of the collection are compiled in accordance with the headings of audit 2. In this book, first the concepts and course materials are fully explained, then the key points of the relevant chapter, which include the points of Iran's auditing standards, as well as the important points of the entrance exam, are given, and finally, at the end of each chapter, the questions of the national and open entrance exam are given. The contents of the same chapter are mentioned so that the students and candidates of the master's entrance examination can make optimal use of the entrance examination points.

It must be acknowledged that if there is success in writing university textbooks in the field of accounting and auditing knowledge, we consider ourselves indebted and indebted to the valuable efforts of valuable professors and pioneers of this field. It is necessary to mention that we would like to express our thanks and appreciation for the great efforts of the director responsible for publishing Danesh Parvar and all the dear ones who helped us in preparing and publishing this book.

The current book is not free of possible slips and mistakes, therefore, receiving the corrective comments of colleagues and esteemed experts will make the authors grateful and enrich the next editions.



Dr. Mehrdad Salehi- Shahbaz Sedaghat

                             Summer 1402