In the name of Allah, the Most Gracious, the Most Merciful, and peace be upon the dear readers, the fourth issue of the specialized scientific journal "Accounting Strategies" has been ...
Read More
In the name of Allah, the Most Gracious, the Most Merciful, and peace be upon the dear readers, the fourth issue of the specialized scientific journal "Accounting Strategies" has been published. The students' testimonials and the successful record of the journal's management, including timely publication, high quality articles, and their indexing in Google Scholar and the University of Tehran database, have prompted me to take steps to strengthen the relationship with the honorable students and parties interested in publishing specialized scientific articles. It is appropriate to thank all colleagues, article reviewers, and former executive colleagues who made great efforts in the first period of publishing the journal "Accounting Strategies", and I ask Allah Almighty to reward them morally. The second issue, which is now available to you, has received permission from the relevant authorities. The increasing prevalence of machine learning and artificial intelligence in the field of accounting and auditing in the world and the demand of readers and students have increased the need to publish a new issue focusing on the topics of artificial intelligence and its challenges in the accounting profession so that academics can be informed of the latest studies in the country and abroad regarding artificial intelligence and neural networks in the subcategories of information technology, information and communication technology, and the Internet of Things. It is clear that the focus of the articles is on accounting and auditing, and we should not neglect our main field. I remember that a few decades ago, professionals in the profession avoided addressing issues related to information systems required by employers, believing that they were scientific giants. However, the invention and production of accounting devices and systems in recent decades, which in addition to facilitating the accounting process, naturally increases the need for financial data analysis and management reports. Therefore, in accordance with the changes and developments in the profession, the method of recording, summarizing, classifying and reporting financial information, as well as its certification, should be based on modern science based on artificial intelligence and deep machine learning. We try to follow a scientific approach in selecting accounting and auditing articles, and from now on I invite all professors and specialized students to submit their scientific research articles to this journal.
An audit is a systematic process of gathering and evaluating evidence about management’s claims regarding economic activities and events, to determine whether these claims and ...
Read More
An audit is a systematic process of gathering and evaluating evidence about management’s claims regarding economic activities and events, to determine whether these claims and statements comply with predetermined criteria, and to report the findings to interested parties. The most important and valuable service in the auditing profession is to provide an independent opinion on the appropriateness of financial statements and to report the findings to interested parties. With regard to the auditor’s responsibility, it should be noted that the audit process in accordance with auditing standards should be designed in a way that ensures reasonable assurance that the financial statements are free from material misstatement, whether due to fraud or error. Although an audit can be considered a deterrent, the auditor is not and cannot be held responsible for preventing fraud and error.
Given the continuous advancement in the information technology industry and its impact on other professions and jobs, one new and very important word has been the focus of this small ...
Read More
Given the continuous advancement in the information technology industry and its impact on other professions and jobs, one new and very important word has been the focus of this small study. Machine learning is one of the hot topics of our day that has affected most of the experimental and social sciences, including the accounting profession. In this review text, the definition of machine learning, its areas of use in the accounting and finance profession, the types of data involved, the way it is used in the profession, innovation and integration have been examined and studied.
The world has witnessed significant progress in the auditing profession in recent decades. The increasing growth of organizations and institutions and the increasing complexity of the ...
Read More
The world has witnessed significant progress in the auditing profession in recent decades. The increasing growth of organizations and institutions and the increasing complexity of the relationships between them, the development of technology on the one hand, and the access to limited financial resources and the need to use them optimally, have prompted experts to make wise decisions with proper management and think about sustainable development.Therefore, the more the growth of auditing and the need to conduct a comprehensive independent audit of the financial statements of organizations, the more the development and dynamism of the auditing profession was felt; in addition to examining financial statements and expressing opinions within the framework of financial auditing principles and regulations, it also examines various aspects of the performance of organizations and institutions.
The growth and development of organizations and the separation of ownership from management on the one hand and operating in a competitive environment on the other hand have placed ...
Read More
The growth and development of organizations and the separation of ownership from management on the one hand and operating in a competitive environment on the other hand have placed the organization's movement towards realizing the interests of the owners in an aura of ambiguity. In addition, the tendency of organizations to reduce the number of employees and so-called proportionalization of the number of employees, as well as decentralization, have confronted senior management with challenges such as lack of quality information and concerns about non-compliance with organizational strategies and regulations. Therefore, the existence of a supervisory factor seems essential to ensure the correct implementation of strategies in the organization and the effective, efficient and economical use of resources in order to achieve the goals of the organization and realize the interests of the owners. In this regard, operational auditing as a supervisory factor can play an important role. However, this type of audit faces more challenges compared to the audit of financial statements.
Given that auditors' reports are used by investors and shareholders in their economic decision-making and may lead to irreparable financial losses for audit firms and auditors, auditors' ...
Read More
Given that auditors' reports are used by investors and shareholders in their economic decision-making and may lead to irreparable financial losses for audit firms and auditors, auditors' professional liability insurance becomes important and necessary. Auditors' professional liability insurance increases the efficiency and accuracy of audit activities and improves the allocation of results.
Artificial intelligence is a broad term that refers to technologies that make machines intelligent. In other words, based on this technology, machines can learn like humans. Perform ...
Read More
Artificial intelligence is a broad term that refers to technologies that make machines intelligent. In other words, based on this technology, machines can learn like humans. Perform complex analyses based on this learning and make automated decisions. There are many other terms related to artificial intelligence, including deep learning, machine learning, image recognition, natural language processing, cognitive computing, intelligence augmentation, cognitive augmentation, here artificial intelligence refers to all of the above. In recent years, artificial intelligence has been able to penetrate the scope of human science as an effective technology. In a way, it has also provided the possibility of playing an effective role by reducing human error in various matters, including financial and internal audit decisions and audits. This article seeks to examine the application of artificial intelligence technology in auditing and its challenges and to determine whether artificial intelligence is really the future of auditing or is it just propaganda.
