The effect of external auditor report paragraph on transparency of financial reports

Subject Areas : Management Accounting

رویا دارابی ¹ , عاطفه رضائی جعفری ²

1 - ندارد
2 - ندارد

Received: 2011-09-23 Accepted : 2012-03-04 Published : 2012-09-10

Keywords: Auditing, Transparency, financial reports, external auditors, external&#x0D, &#x0D, auditor report para, statutory examiner,

Abstract :

This research has been carried out according to the effect of independent auditorreport paragraph on transparency of financial reports of automobile andproducing segments companies group accepted in Tehran stock exchange frombeginning of 1382 to the end of 1388.The study is carried out as Deductivework. This research from subject dimension classified in practical research anddescriptive - survey research.The results of research confirmed that independent auditors reports improve thelevel of statutory examiner remark to meeting and the external auditing reportsparagraph have decreased in automobile and producing segments companiesgroup accepted in Tehran stock exchange during 1382 to the end of 1388, relatedto that same topic each year in comparison with previous year, and also thementioned report causes omitting the items of auditing reports company’s annualgeneral meeting, and the board of directors do in order to eliminate theparagraph of auditing report.The main result of present research is that the paragraph of external auditorsreport cause transparency of financial reports of automobile and producingsegments companies group accepted in Tehran stock exchange.