حسابرسان با به کارگیری استانداردهای حسابداری و حسابرسی به دنبال ارتقای کیفیت گزارشگری مالی و اطمینان از اطلاعات حسابداری هستند. بسیاری از مطالعات تجربی در مورد خدمات حسابرسی نشان می­دهد که ویژگی­های حسابرس مانند تخصص و دوره تصدی، به طور مثبت با کیفیت گزارشگری مالی مرتبط است (ساری[1]، 2018). با این حال، شواهد تجربی کمی در مورد نقش تعدیل­کننده ویژگی­های مشتری در رابطه بین ویژگی­های حسابرس و کیفیت گزارشگری مالی وجود دارد (یوان[2] و همکاران، 2016). علاوه بر این، استاندارد حسابرسی ایران[3] شماره 315 که مشابه استاندارد بین­المللی حسابرسی[4] شماره 315 است، حسابرسان را ملزم می­کند که در هنگام برنامه­ریزی حسابرسی از استراتژی­ها و ریسک­های تجاری شرکت آگاهی کافی داشته باشند. شواهد تجربی قبلی نشان می­دهد که ویژگی­های مشتری (مانند استراتژی کسب­و­کار مشتری و اندازه مشتری) با کیفیت گزارشگری مالی مرتبط است (یوان و همکاران، 2016؛ مشایخی[5] و همکاران، 2018). استراتژی کسب­و­کار در توسعه یک شرکت بسیار مهم است و مسیر پیشرفت و توسعه آن را در طول زمان تعیین می­کند. برخی از شرکت­ها از استراتژی مرسوم صنعت در صنعت خود استفاده می­کنند تا از ریسک اجتناب کنند و به طور پیوسته به جلو حرکت کنند. با این حال، برخی از شرکت­ها از استراتژی­های متفاوتی برای پذیرش ریسک­های بالاتر و ایجاد ثروت برای سهامداران استفاده می­کنند (چن[6]، 2021).

انحراف استراتژی مشتری می­تواند بر ویژگی­های حسابرسی (مانند تخصص حسابرس در صنعت و دوره تصدی حسابرس) تأثیر بگذارد. یوان و همکاران (2016) و ساری (2018) استدلال می­کنند که انحراف استراتژی مشتری می­تواند منجر به مزایای دانش حسابرسان خاص صنعت شود. آنها اشاره می­کنند که حسابرسان خبره بیشتر از حسابرسان غیرمتخصص با شرکت­هایی با استراتژی­های انحرافی مواجه می­شوند و بنابراین دانش بیشتری دارند. تحقیقات تجربی قبلی نشان می‌دهد که انحراف استراتژی می‌تواند بر ...

[1] Sari

[2] Yuan

[3] IAS

[4] ISA

[5] Mashayekhi

[6] Chen

[7] Yuan

 ادبیات ویژگی های حسابرس... 3

 تجربه حسابرس... 4

 استقلال حسابرس... 7

 عوامل مؤثر بر انتخاب حسابرس مستقل. 14

 عوامل مرتبط با محیط حسابرسی.. 15

عوامل مرتبط با ویژگی های صاحبکار. 16

 عوامل مرتبط با خدمات حسابرسی.. 16

 صلاحیت حسابرس... 16

 ویژگی های شخصیتی و صلاحیت حسابرس... 20

 پیشینه پژوهش... 22

 پیشینه داخلی.. 22

 پیشینه خارجی.. 23

منابع   26

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