DESIGN AND IMPLEMENTATION OF NEW OPERATIONAL AUDIT MODEL FOR IMPROVING AUDITORS' JUDGMENT AND QUALITY OF INTERNAL CONTROL IN TEHRAN STOCK EXCHANGE COMPANIES BY USING META-SYNTHESIS APPROACH

Abstract

The aim of this study is to design and analyze the new operational audit model for account judgment promotion and the quality of internal control in Tehran Stock Exchange firms using Meta Synthesis approach. In this study, using meta-synthesis approach, the researchers extracted similar researches on this subject, first from the following databases and researches. A number of reliable and reliable studies were determined in the period from 2015 to 2023 and 2014 to 2023, in accordance with the protocol and the process of meta-synthesis evaluation. In other words, in order to find similar articles and researches, and using the databases and research references above, the related researches have been identified.

The results of this study showed that support of micro and macro activities, ethical charter and professional behavior, implementation of rules and regulations, corporate governance system, comparison of budget with performance, strategic objectives and operational plans, institution size, auditor individuality, auditor conservatism, auditor integrity, auditor accountability, internal control structure nature, auditor equity, auditor misssion, auditor pessimism, auditor optimism, conservatism and personal characteristics of auditor are the most important components of this model.