Identify the Impact of the Audit Process Planning on the Total Quality Management
Journal Title: The Journal of Tolooebehdasht - Year 2017, Vol 16, Issue 4
Abstract
Introduction: The audit process planning is a fundamental basis in the exercise of audit process. The peresent study aimed to identify the impact of the audit process planning on the total quality management. That audit planning as independent variable including audit process planning, preparing audit strategy, documenting audit process, and Total Quality Management.as dependent variable. Methods: for this reason 2 parted questionnaire including audit process planning under standard 300 and total quality management were used as.To gathering data. The population is composed of 310 employed auditors in institutions of Iranian Association of Certified Public Accountants and and 172 samples was selected by utilizing from Corcoran formula… Using stratified sampling, 172 samples are selected that finally 111 useable questionnaire were acquired. Results: This study showed that the planning of the audit process has a significant effect on the quality management (p = 0.004) and direct (r = 0/358), the designing of the audit plan for comprehensive quality management (P = 0.001) p) and direct (r = 0/512) and documenting the audit process on total quality management has a significant effect (p = 0.001) and direct (r = 0.5557). Conclusion: The results of the study of approving hypotheses was under investigation. So it can be concluded that there is a statistically significant impact of audit process planning under Auditing Standard (300) on the Total Quality Management. were the greatest impacts for the variable of documenting audit process.
Authors and Affiliations
Mohsen Mohammadpour, Forough Hirani, Nasim Shahmoradi
Keywords
Related Articles
- EP ID EP262029
- DOI -
- Views 121
- Downloads 0
Interpolation of Yazd City Air Pollution to Heavy Metals of Lead and Cadmium using Laughing Dove’s Feather as Indicator of Urban Environment
Introduction: Using bio-indicators, like birds' feathers can represent bio-transference of pollutants in the environment components better. This study was conducted to study and interpolate heavy metal pollution in laugh...
The Effect of Electron Beam Irradiation on lipid Oxidation in Susages
Introduction: Irradiation treatment is one of the best techniques to extend the shelf-life of meat, without emerging the nutritional properties and sensory quality of irradiated meat products. However electron-beam may...
Mothers’ Views about Sexuality Education to their Adolescent Girls; a Qualitative Study
Introduction: Sexuality education is one of the most important educational needs for adolescents, and mothers may have the key role in educating these issues to their daughters. This study aimed at developing, implementi...
Study the Effect of Different Doses of Vitamin D Supplementation in Insulin Resistance During Women' s Pregnancy with Missing Data
Introduction: The aim of this study was to impute missing data and to compare the effect of different doses of vitamin D supplementation on insulin resistance during pregnancy. Methods: A clinical trial study...
Impact of Banking Development on CO2 Emissions in Iran
Introduction: Identifying the effect of energy consumption, economic growth and foreign trade on CO2 emissions have been studied at both national and international levels. However, there have been very few researches on...