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نقش آفرینی حسابرسی در کمک به مهار تورم و رشد تولید | ||
مطالعات حسابرسی مطهر | ||
دوره 2، شماره 1 - شماره پیاپی 3، فروردین 1403، صفحه 43-70 اصل مقاله (484.59 K) | ||
نوع مقاله: مقاله پژوهشی | ||
نویسندگان | ||
صمد عزیزنژاد* 1؛ فاطمه قنبرلو2 | ||
1عضو هیات علمی مرکز پژوهش های مجلس و عضو هیات مدیره بانک ملی ایران ، تهران، ایران. | ||
2کارشناس اداره کل حوزه مدیریت بانک ملی ایران و دانشجوی دکترای تخصصی مدیریت مالی، واحد علوم و تحقیقات، دانشگاه آزاد اسلامی، تهران، ایران. | ||
تاریخ دریافت: 20 آبان 1402، تاریخ بازنگری: 22 اسفند 1402، تاریخ پذیرش: 24 اسفند 1402 | ||
چکیده | ||
کلیهی اشخاصی که به فعالیتهای اقتصادی اشتغال دارند، مانند مدیران، صاحبان موسسات صنعتی و خدماتی، دولت، بانکها و خریداران جهت اخذ تصمیمات مناسب مالی و اقتصادی، نیاز به اطلاعات صحیح و کامل دارند، باید توجه داشت که صورتحساب تهیه شده توسط حسابرسان ممکن است تصویری مطلوب و کامل از فعالیتهای شرکت را به نمایش بگذارد و چنانچه این صورتهای مالی استاندارد و دقیق تهیه شود، عاملی اعتمادساز و اطمینان آور برای مدیران و تصمیمگیرندگان خواهد بود. حسابرسی یعنی اظهارنظر فنی و تخصصی نسبت به اسناد، مدارک، دفاتر و اطلاعات مالی توسط شخصی مستقل از مسئولین به صورت بازرسی جستجوگرانهی مدارک حسابداری و سایر شواهد زیربنایی صورتهای مالی میباشد که از راه کسب آگاهی از سیستم کنترل داخلی، بازرسی مدارک، شواهد و دیتاها جمعآوری گردیده و به منظور نمایش وضعیت عملکردی شرکت برای برون رفت از بحران و موانع احتمالی و استمرار مسیر رشد، ارائه میگردد. در پژوهش حاضر، ضمن بررسی شاخصهای رشد اقتصادی و آثار تورم بر رشد تولید، به نقش حسابرسی در این دو مقوله پرداخته شده است. این پژوهش به این نتیجه دست یافته است که حسابرسی درست و موثر، نتایج قابل قبولی در رشد تولید و مهار تورم، از طریق شفافیت اطلاعات، پائین آوردن تضاد منافع میان تولیدکنندگان و مصرفکنندگان، جلوگیری از مفاسد اقتصادی و اعتمادسازی مالی را به دنبال خواهد داشت و با ساز و کارهای مدون و استاندارد منطبق با قوانین و مقررات، میتواند در تحقق رشد تولید و کمک به مهار تورم کارساز و تاثیرگذار باشد. | ||
کلیدواژهها | ||
حسابرسی؛ رشد اقتصادی؛ مهار تورم؛ صورتهای مالی | ||
عنوان مقاله [English] | ||
The role of audit in helping to control inflation and production grow | ||
نویسندگان [English] | ||
SAMAD AZIZNEJAD1؛ FATEMEH GHANBARLOU2 | ||
1member of the academic staff of the Majlis Research Center and member of the board of directors of Melli Bank of Iran, Tehran, Iran. | ||
2Employee of Melli Bank of Iran and PhD Student in Financial Management, Islamic Azad University Science and Research Branch, Tehran, Iran. | ||
چکیده [English] | ||
All persons who work in economic activities, such as managers, owners of industrial and service institutions, government, banks and buyers, need correct and complete information in order to make appropriate financial and economic decisions, It should be noted that the financial statements prepared by the auditors may show a favorable and complete picture of the company's activities, and if these financial statements are prepared in a standard and accurate manner, it will be a trust-building and reassuring factor for managers and decision-makers. Auditing means a technical and expert opinion on documents, books and financial information by a person independent of the authorities in the form of investigative inspection of accounting documents and other underlying evidence of financial statements, which is obtained by gaining knowledge of the internal control system, inspecting documents, evidence and The data has been collected and presented in order to show the performance status of the company to overcome the crisis and possible obstacles and continue the growth path. In the current research, along with the examination of economic growth indicators and the effects of inflation on production growth, the role of auditing in these two categories has been discussed. This research has reached the conclusion that correct and effective auditing will lead to acceptable results in the growth of production and containment of inflation, through transparency of information, lowering the conflict of interests between producers and consumers, preventing economic corruption and building financial trust. and with codified and standard mechanisms in accordance with laws and regulations, it can be effective and effective in realizing production growth and helping to curb inflation. | ||
کلیدواژهها [English] | ||
Audit, economic growth, inflation control, Financial Statements | ||
مراجع | ||
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