Status and problems of accounting and auditing profession in Iran

reihaneh ghanbarpour limooii¹ javad sanatinia² somaieh ahmadi zadeh³

1) M.A in Accounting,
2) M.A. Student in Accounting, University of azad sistan and baluchestan, Iran.
3) M.A in Accounting,

IOI Code : XYCF-ADGFB
Publication : 2nd.International Congress on Management, Economy, Humanities and Business Development(icmba.ir)
Abstract :
    World War II with all of the killings and destructions and damages and with disrupting world equations imposed many scorns to some countries that for compensating it, additional work and dual efforts were needed. So great competitions were formed in the world. This time Dominance wasn’t through military wars, but from the way of global economy and world free trade. This dominance just could gain from advancing science and technology, substantial investments and more producing. For keeping healthy of such economy, modern systematic accounting and auditing profession must be equipped with the latest technologies. This process was done in the best shape and the great world as a world village was captured with economy. Iran also with patterning from them, was taken effective steps for progressing and for keeping own healthy economy, operated modern accounting and auditing profession in own country. But the patient state economy caused many problems in all areas especially in the area of accounting and auditing profession in terms of quality and quantity. in this paper, I will peruse one of the self-made problems that masters of this technique less speak about it. The fact is that the number of powerful officials, a group of law breaker lawyers, a group of rent information holders and etc., as speculation, constitute economic corruptionists. This group with the help and assistance of a group of expert Accountants and Auditors probably sworn, with formal invoices and Fake receipts, through legal channels, rob hundreds yea thousands of million dollars of public funds of country, and when notoriety because of dependency to some of us better, stay inviolable. In this paper, I peruse corruption and economic rent fields and how victimizing accountants and auditors, ultimately will introduce the solutions of prevent such economic corruption.

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