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The effect of academic education on employers' satisfaction and audit quality in Iran

机译：伊朗的学术教育对雇主满意度和审计质量的影响

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摘要

Purpose - The purpose of this paper is to examine the effect of academic education of auditors on the satisfaction of employees and the quality of audit reports. Design/methodology/approach - In order to collecting data a questionnaire designed and developed among the auditors, managers, and professors in Iran during November 20, 2014. Findings - The results of the study reveal that the inability to fully understand the audit report is one of the major problems of customers. For the audit firm, issues such as observation of accounting standards in financial statements, preparation of sufficient documents for the auditor, strong internal control, and understanding the limitations and problems of auditors were considered important. Originality/value - To the best of the authors' knowledge the current paper is the first study which deals with the topic of the study in developing countries, especially Iran.
机译：目的-本文的目的是检验审核员的学历教育对员工满意度和审核报告质量的影响。设计/方法/方法-为了收集数据，于2014年11月20日在伊朗的审核员，经理和教授之间设计和开发了调查表。调查结果-研究结果表明，无法完全理解审计报告是客户的主要问题之一。对于审计事务所来说，诸如遵守财务报表中的会计准则，为审计师准备足够的文件，强大的内部控制以及理解审计师的局限性和问题之类的问题被认为很重要。原创性/价值-就作者所知，本论文是针对发展中国家（尤其是伊朗）的研究主题的第一篇研究。

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