Auditors’ Perceptions of Reasonable Assurance the Effectiveness of the Audit Risk Model. Case from Iran

Despite the definition of the concept of logical confidence in auditing standards, the results from some studies conducted indicate a meaningful difference between perceptions this basic concept, by different auditors (Law, 2008, 180). The results from some researches also indicate that auditors’ perceptions about the effectiveness of the audit risk model vary (which is based on auditing general principles on the basis of risk) (Arense, 2006, 148). In so doing, aiming at studying the proof for the above, mentioned hypotheses Iran’s auditing setting; in this article we will study Iranian auditors’ perceptions of reasonable assurance in auditing work and the effectiveness of the audit risk model and the impact of gender, education, official auditor certificate and job rank on this perceptions. The research methodology applied is descriptive - survey and statistical population includes independent auditors working in Iranian private auditing institutes in two ranks of partner and administrators where 269 people were chosen as samples applying accidental sampling (including 150 administrators and 119 institute partners). The required data has been collected through questionnaires and in order to analyze the collected data, inferring and descriptive statistical methods have been applied. The results indicate significant differences between the auditors’ perceptions with different job rank, gender and qualified for official auditor certificate touching reasonable assurance in auditing work the effectiveness of the audit risk model.