Full development of the theory of accounting and auditing


  • Shaban Mohammadi Department of Accounting, Quchan Branch, Payam noorUniversity, Quchan, Iran






Accountability, Auditing, International Accounting, Management, Responsibility.


Lending and public funds for political purposes, taxation, etc., require reports on new and authentic. Increase the number of uses and users of financial reports, information and capital and money market boom, accounting and auditing the objective of meeting the needs of a limited number of owners of capital to meet the needs of the community, has been upgraded. The audit will validate the information contained in the financial statements that are prepared by accountants. Audit process of accountability, and accountability requires the establishment of a social welfare system. With such interpretations role in auditing and accounting features are outstanding (Derby, 1388). To improve the reporting procedure, it is essential that the performance, resource utilization and costs and income related record. Evidence must be documented to prove liability is fully done. After thorough research and a comprehensive learning and accountability, the proposed system must be responsive to environmental, structural responsive, honest behavior and control systems have responsibility (Qu, 2006).


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