M.A. Thesis:

auditor characteristics٫ internal audit٫ Audit Committee and efficiency of assets

The audit committee, external auditors and internal audit firm are considered part of those charged with governance and financial reporting process are the determining factor that increases the reliability of audited financial statements. On the other hand, companies and stakeholders to monitor more closely on areas such as risk, waste of corporate resources, thereby increasing the return on assets, accuracy of financial reporting and compliance with legal and regulatory requirements, rely on their judgment. The aim of this study was to investigate the relationship between the properties of the Audit, Internal Audit and Audit Committee and the return on assets. Independent variables in this research audit, internal audit and audit committee and the dependent variable, return on assets. To collect the data, 75 companies listed in Tehran Stock Exchange during the years 1391 to 1394 (300 years - the company) has been analyzed. After extracting data from databases, Excel initially processed by software and then using Stata software and spss been analyzed. The aim of this research in terms of segmentation in terms of applied research and descriptive type of research and in terms of methodology, the post-event research. The results of the study hypotheses, suggest that the auditor tenure, the head of internal audit expertise, financial expertise of audit committee members, and return on assets is a significant positive relationship. The results also showed that between the size of audit firm, as members of the audit committee and audit committee member independence and return on assets is a significant negative relationship.

Keywords: audit committee, audit, internal audit, return on assets