Provide an optimal audit model to reduce fraudulent financial reporting

Fraud in financial reporting and accounting has grown significantly in recent years due to the financial crises created in companies, so that fraud has become a political and economic issue and today the legislature, the accounting profession and the causes The creation of fraud in it as well as the ways to deal with fraudulent behavior in financial statements have received special attention. Therefore, in the present study, the optimal audit model has been presented in order to reduce fraudulent financial reporting. Fraudulent financial reporting is the intentional misrepresentation or omission of amounts or disclosures from financial statements to the detriment of users of financial statements, including financial numbers. This research is a data foundation research. This research is also of qualitative and phenomenological research and the statistical population is accounting experts, which includes accountants who are members of the Society of Certified Public Accountants, to determine the dimensions, components and indicators of reducing fraudulent financial reporting in the year. 1399 will be polled. This study, after collecting, extracting and classifying the necessary information and data, has solved the model and analyzed the information using the fuzzy Delphi method. Based on the results of this research, the final model of reducing fraudulent financial reporting is based on components. Auditor's technical ability, industry characteristics, existence of audit committee in the organization, continuous audit system, delay in submitting audit report, proper disclosure of information, accounting information systems, auditor's reputation, auditor's independence, auditor's fee, financial reporting standards Internationally, the use of new technologies such as computer and auditing software, efficient internal control systems, and auditor job security was introduced. Finally, it can be said that the prevention, detection and investigation of fraud in the financial statements of companies, today more than ever has become a serious concern of certified public accountants in the world and more than ever to provide preventive services to accountants Or engage in fraudulent reactions, whether in public or private corporations or in state or quasi-state corporations.