Document Type : Research Paper

Author

• Vida Mojtahedzadeh

Abstract

The Committee to Prepare a Statement of Basic Accounting Theory defines accounting as "the process of identifying, measuring and reporting economic information in a way that facilitates judgment and informed decision - making for the users of such information".
This definition is a beginning in recognition of the essence, extent, and subject of auditing. Auditing is often an inseparable part  of transmission of economic information; therefore it  plays  an  important role  in reflection  of recognition  and  measurement  of the aforementioned information.
The Ever-increasing development of communities and the complexity of their particular problems have created a demand for relevant economic information, and thus an increasing demand for systems and processes that can help to meet this demand. These factors have resulted in an increasing need of auditing as a vital part in the whole process of transmission of information.
In recent years, there have been a lot of debates and discussions about the changes in and about future of the profession of auditing. This fact indicates tentative confirmation of the need of this profession to adapt itself to the needs and demands of the current economic communities. Before realization of the changes, a clear understanding of the function of auditing by each user is of great importance in order to decide about expediency and effectiveness of the proposed changes. Therefore the primary aim of the research is finding out the viewpoints of users of auditing services about the importance and effectiveness of auditing.
To do this research, we came up with four hypotheses. The necessary data for testing the hypotheses were collected through questionnaires. The first two hypotheses were tested by statistical method of normal distribution, the second two by chi2 statistical analysis. The tests were conducted at meaningful level of 0/05, and the results indicated that the participants in the survey thought auditing services are important, and are carried out effectively.