fa آینده‌پژوهی حرفه حسابرسی مستقل با تأکید بر تحول تجارت الکترونیک برای فعالیت های مالی و اقتصادی تخصصي Special پژوهشي Research <div style="text-align: justify;"><span style="font-size:14px;"><span style="direction:rtl"><span style="unicode-bidi:embed"><span new="" roman="" style="font-family:" times=""><i><span lang="AR-SA"><span b="" nazanin="" style="font-family:">هدف کلی این مقاله آینده</span></span></i><i> </i><i><span lang="AR-SA"><span b="" nazanin="" style="font-family:">‌پژوهی حرفه حسابرسی مستقل با تأکید بر تحول تجارت الکترونیک بود.</span></span></i><i> </i><i><span lang="AR-SA"><span b="" nazanin="" style="font-family:">روش</span></span></i><i> </i><i><span lang="AR-SA"><span b="" nazanin="" style="font-family:">پژوهش</span></span></i><i> </i><i><span lang="AR-SA"><span b="" nazanin="" style="font-family:">بر</span></span></i><i> </i><i><span lang="AR-SA"><span b="" nazanin="" style="font-family:">مبنای</span></span></i><i> </i><i><span lang="AR-SA"><span b="" nazanin="" style="font-family:">نوع</span></span></i><i> </i><i><span lang="AR-SA"><span b="" nazanin="" style="font-family:">پژوهش</span></span></i><i> </i><i><span lang="AR-SA"><span b="" nazanin="" style="font-family:">نیز</span></span></i><i> </i><i><span lang="AR-SA"><span b="" nazanin="" style="font-family:">از</span></span></i><i> </i><i><span lang="AR-SA"><span b="" nazanin="" style="font-family:">انواع پژوهشهای</span></span></i><i> </i><i><span lang="AR-SA"><span b="" nazanin="" style="font-family:">ترکیبی</span></span></i><i> </i><i><span lang="AR-SA"><span b="" nazanin="" style="font-family:">می‌باشد</span></span></i><i> </i><i><span lang="AR-SA"><span b="" nazanin="" style="font-family:">که</span></span></i><i> </i><i><span lang="AR-SA"><span b="" nazanin="" style="font-family:">بخشی</span></span></i><i> </i><i><span lang="AR-SA"><span b="" nazanin="" style="font-family:">از</span></span></i><i> </i><i><span lang="AR-SA"><span b="" nazanin="" style="font-family:">آن</span></span></i><i> </i><i><span lang="AR-SA"><span b="" nazanin="" style="font-family:">کیفی</span></span></i><i> </i><i><span lang="AR-SA"><span b="" nazanin="" style="font-family:">و بخشی</span></span></i><i> </i><i><span lang="AR-SA"><span b="" nazanin="" style="font-family:">نیز</span></span></i><i> </i><i><span lang="AR-SA"><span b="" nazanin="" style="font-family:">کمی</span></span></i><i> </i><i><span lang="AR-SA"><span b="" nazanin="" style="font-family:">است</span></span></i><i> </i><i><span lang="AR-SA"><span b="" nazanin="" style="font-family:">و</span></span></i><i> </i><i><span lang="AR-SA"><span b="" nazanin="" style="font-family:">بر</span></span></i><i> </i><i><span lang="AR-SA"><span b="" nazanin="" style="font-family:">مبنای</span></span></i><i> </i><i><span lang="AR-SA"><span b="" nazanin="" style="font-family:">هدف</span></span></i><i> </i><i><span lang="AR-SA"><span b="" nazanin="" style="font-family:">نیز</span></span></i><i> </i><i><span lang="AR-SA"><span b="" nazanin="" style="font-family:">از</span></span></i><i> </i><i><span lang="AR-SA"><span b="" nazanin="" style="font-family:">نوع کاربردی</span></span></i><i> </i><i><span lang="AR-SA"><span b="" nazanin="" style="font-family:">و</span></span></i><i> </i><i><span lang="AR-SA"><span b="" nazanin="" style="font-family:">بر</span></span></i><i> </i><i><span lang="AR-SA"><span b="" nazanin="" style="font-family:">مبنای</span></span></i><i> </i><i><span lang="AR-SA"><span b="" nazanin="" style="font-family:">روش</span></span></i><i> </i><i><span lang="AR-SA"><span b="" nazanin="" style="font-family:">جمع‌ آوری</span></span></i><i> </i><i><span lang="AR-SA"><span b="" nazanin="" style="font-family:">داده‌ها</span></span></i><i> </i><i><span lang="AR-SA"><span b="" nazanin="" style="font-family:">توصیفی - پیمایشی</span></span></i><i> </i><i><span lang="AR-SA"><span b="" nazanin="" style="font-family:">و</span></span></i><i> </i><i><span lang="AR-SA"><span b="" nazanin="" style="font-family:">اکتشافی</span></span></i><i> </i><i><span lang="AR-SA"><span b="" nazanin="" style="font-family:">محسوب</span></span></i><i> </i><i><span lang="AR-SA"><span b="" nazanin="" style="font-family:">می‌شود. تدوین سناریو از جمله ابزارهای پیشنهادی در این مقاله است که می‌تواند به منظور بررسی پیامد</span></span></i><i> </i><i><span lang="AR-SA"><span b="" nazanin="" style="font-family:">های آتی اتخاذ تصمیم‌</span></span></i><i> </i><i><span lang="AR-SA"><span b="" nazanin="" style="font-family:">گیری</span></span></i><i> </i><i><span lang="AR-SA"><span b="" nazanin="" style="font-family:">‌ها و اجرای سیاست‌</span></span></i><i> </i><i><span lang="AR-SA"><span b="" nazanin="" style="font-family:">های مختلف راهبردی در خصوص آینده محتمل حرفه‌ حسابرسی مستقل است</span></span></i><i><span dir="LTR">.</span></i><i><span b="" nazanin="" style="font-family:"> پس از شناخت عوامل شکل دهنده حرفه حسابرسی مستقل در چارچوب تحول تجارت الکترونیک، سه سناریو با عناوین حسابرسی هوشمند، یادگیری اجتماعی و بازیافت دانایی حاصل شد.</span></i><i> </i><i><span lang="AR-SA"><span b="" nazanin="" style="font-family:">با توجه به شرایط </span></span></i><i><span lang="FA"><span b="" nazanin="" style="font-family:">و </span></span></i><i><span lang="AR-SA"><span b="" nazanin="" style="font-family:">عوامل شکل دهنده آینده راهبردی حرفه حسابرسی مستقل در چارچوب تحول تجارت الکترونیک از حیث اثرگذاری و اثر پذیری، سناریوی دوم (حسابرسی هوشمند) پیشنهاد گردید.</span></span></i></span></span></span></span></div> <span style="font-size:11pt"><span style="text-justify:inter-ideograph"><span style="line-height:normal"><span style="font-family:Calibri,sans-serif"><b><span style="font-size:12.0pt"><span new="" roman="" style="font-family:" times="">Objective</span></span></b><span style="font-size:12.0pt"><span new="" roman="" style="font-family:" times="">: The overall purpose of this paper was to research the future of the independent auditing profession with an emphasis on the evolution of e-commerce. </span></span></span></span></span></span><br> <span style="font-size:11pt"><span style="text-justify:inter-ideograph"><span style="line-height:normal"><span style="font-family:Calibri,sans-serif"><b><span style="font-size:12.0pt"><span new="" roman="" style="font-family:" times="">Method</span></span></b><span style="font-size:12.0pt"><span new="" roman="" style="font-family:" times="">: Based on the type of research, the research method is a type of combined research, some of which is qualitative and some of which is quantitative, and based on the purpose is applied and based on the data collection method is descriptive-survey and exploratory. Scenario development is one of the tools suggested in this paper that can be used to examine the future consequences of making decisions and implementing various strategic policies regarding the possible future of the independent auditing profession. </span></span></span></span></span></span><br> <span style="font-size:11pt"><span style="text-justify:inter-ideograph"><span style="line-height:normal"><span style="font-family:Calibri,sans-serif"><b><span style="font-size:12.0pt"><span new="" roman="" style="font-family:" times="">Results</span></span></b><span style="font-size:12.0pt"><span new="" roman="" style="font-family:" times="">: After identifying the factors shaping the independent auditing profession in the context of the evolution of e-commerce, three scenarios were obtained with the titles of intelligent auditing, social learning and knowledge retrieval. </span></span></span></span></span></span><br> <span style="font-size:11pt"><span style="text-justify:inter-ideograph"><span style="line-height:normal"><span style="font-family:Calibri,sans-serif"><b><span style="font-size:12.0pt"><span new="" roman="" style="font-family:" times="">Conclusion</span></span></b><span style="font-size:12.0pt"><span new="" roman="" style="font-family:" times="">: Considering the conditions of the factors shaping the strategic future of the independent auditing profession in the context of the evolution of e-commerce in terms of effectiveness and efficiency, the second scenario (intelligent auditing) was proposed. Keywords: Strategic Foresight, Independent Auditor Profession, E-Commerce, Scenario Planning</span></span><span dir="RTL" lang="AR-SA" style="font-size:12.0pt"><span b="" nazanin="" style="font-family:">.</span></span></span></span></span></span><br> &nbsp; آینده ‌نگاری راهبردی, حرفه حسابرس مستقل, تجارت الکترونیک, سناریوپردازی Strategic Foresight, Independent Auditor Profession, E-Commerce, Scenario Planning 163 191 http://mieaoi.ir/browse.php?a_code=A-10-1256-2&slc_lang=fa&sid=1 reza jame dari رضا جامه داری r.jaja2016@gmail.com 10031947532846007770 10031947532846007770 No PhD Student in Accounting, Rasht Branch, Islamic Azad University, Rasht, Iran دانشجوی دکتری حسابداری، گروه حسابداری، واحد رشت، دانشگاه آزاد اسلامی، رشت، ایران petro sepehri پطرو سپهری Sepehri.petro@gmail.com 10031947532846007771 10031947532846007771 Yes Faculty member and Assistant Professor, Department of Accounting, Astara Branch, Islamic Azad University, Astara, Iran (Corresponding Author) استادیار، گروه حسابداری، واحد آستارا، دانشگاه آزاد اسلامی، آستارا، ایران (نویسنده مسئول) peyman imanzadeh پیمان ایمان زاده pi_imanzade@yahoo.com 10031947532846007772 10031947532846007772 No Faculty member and Assistant Professor, Department of Accounting, Talesh Branch, Islamic Azad University, Talesh, Iran استادیار، گروه حسابداری، واحد تالش، دانشگاه آزاد اسلامی، تالش، ایران