Test the reliability of the audit from the perspective of creditors

meysam senobari¹ Farzaneh Nassir Zadeh²

1) Iran university of science Accounting Email: MeysamSenobari
2) Associate Professor Department of Accounting Faculty of Economics and Business Administration Ferdowsi University Of Mashhad (FUM) Email: nasirzadeh (at) um (dot) ac (dot) ir

IOI Code : XYHC-BEHCH
Publication : 4th International Conference on Modern Research’s in Management,Economics & Accounting(4meaconf.com)
Abstract :
    In terms of reliability in order to emphasize the reliability of audit professionals rather than independence, while ensuring relating to financial reporting, ethical career structures such as honesty, independence, expertise and impartiality is used. To test the hypothesis, the heads of banks and financial and credit institutions were selected as statistical population. It is noteworthy in this study to test the hypothesis of univariate linear regression model was used. As well as for data analysis software is used Eviews. In this study was to test the reliability of the auditor s opinion and moral structure of its constituent will be discussed. Solid results with a strong experience to predict relationships are discussed in general terms. Structural equation modeling results show that the integrity of the audit is the basis and framework, and in general lenders directly affect the assessment of the expertise of the auditor s independence, objectivity, and reliability is he.and to preserve the independence and composition of audit and non-audit services to prospective borrowers are useful.

Keywords : reliability auditor independence creditors