Public auditing practice in Iran

Objectives and scopes

Bibliographic Data

ID20201776
AuthorsFarzaneh Jalali (0000-0003-4023-6774, La Trobe University), Salam Abdollahzade (0000-0002-8789-4929, La Trobe University)
Year2022
Volume34
Issue4
Pages566-576
Publication date2022-07-11
Peer ReviewedYes
Open AccessYes
TypeARTICLE
VenueJournal of Public Budgeting Accounting & Financial Management (JOURNAL)
Journal identifiersISSN: 1096-3367 • E-ISSN: 1945-1814
PublisherEmerald (PUBLISHER)
DOI10.1108/jpbafm-12-2021-0167
OpenAlexW4281633669
LanguageEN
Citations received2
References cited13

Purpose This paper aims to review the auditing procedures and structure in an emerging economy's public sector by explaining the recent changes and developments in the auditing process, its structure and the responsibilities of its underlying actors. Design/methodology/approach This paper traces the development of Iran's public sector financial monitoring by examining the country's legal and governmental documents as well as the auditing standards and procedures. Findings The Supreme Audit Court of Iran (SACI) is the main actor in public auditing and uses various tools and involves several organizations to cover diverse scopes of public auditing; this paper also discusses the structure and the financial (in)dependence of the SACI. Originality/value This is the first piece of work that explains the public auditing procedures and structure in Iran's public sector by focusing on recent changes and developments in its objectives and scopes

Accounting information system · Audit · Business · Generally Accepted Auditing Standards · Internal audit · Joint audit · Operational auditing · Originality · Political science · Public sector · Computer Science · Corruption and Economic Development · Engineering · Fiscal Policies and Political Economy · Law · Public Policy and Administration Research · Accounting

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