Limitations of Performance Auditing Reports Insertion In Iran’s Budget Liquidation Report
Journal Title: International Research Journal of Applied and Basic Sciences - Year 2013, Vol 6, Issue 1
Abstract
The aim of this study is to identify the major constraints of inserting performance auditing reports in Iran’s budget liquidation report. To achieve this goal the scholar has designed a questionnaire based on five-point Likert scale, and has distributed the questionnaire between members of the statistical population including auditors and experts of Supreme Audit Court, who has been chosen according to random sampling. The questionnaire is focused on polling about factors which hinder the insertion of performance auditing reports in budget liquidation report. For hypothesis testing, the chi-square (?2) test has been used. The result of survey with a 95% confidence level reveals that insertion of performance auditing reports in budget liquidation report is limited by factors such as lack of proper legal infrastructures, lack of proper reporting frameworks, lack of accounting and auditing standards, not state budgeting based on performance, and not reporting based on performance.
Authors and Affiliations
Hossein Shahhidaripour*| M.A. Accounting of Science and Research branch, Islamic Azad University, Kerman, Iran, email: Shahhidary@mailfa.com, Abdolmahdi Ansari| Associate professor of Accounting Science and Research branch, Islamic Azad University, Kerman, Iran, Ahmad khodamipour| Associate professor of Accounting Science and Research branch, Islamic Azad University, Kerman, Iran
Keywords
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