Author/Authors :
Mohammadi، Reza نويسنده Department of Accounting Science and Research Branch, Islamic Azad University, Kermanshah, Iran , , Kowkabi، Farshad نويسنده Department of Accounting Science and Research Branch, Islamic Azad University, Kermanshah, Iran , , Azimi، Mahdi نويسنده Department of Accounting Science and Research Branch, Islamic Azad University, Kermanshah, Iran , , Darabi، Ayoub نويسنده Department of Accounting, Gilan-e-gharb Branch, Islamic Azad University, Gilan-e-gharb, Iran ,
Abstract :
Financial statements audited by independent auditor is a very good reliable for data transformation. Independent auditor,
is the most qualified person to comment on the accuracy and the preparation of financial reporting. Auditor ability is because he
does auditing according to auditing standards to ensure that the items included in the financial statements have been prepared in
accordance with accounting standards. In this study the impact of information technology on the quality of the CPAs in
Tehran.This study is a combination of the methods of library and field research, and through its purpose is a descriptive-survey
research. the impact of information technology on the five hypotheses related to the quality of the components of the
independent auditorsʹ assessment containing identification and similarity of reports, reduction in time of auditing,
synchronization of auditors in taking charge with problem, identification of professional judgment limit and increasing auditing
reports are discussed. To collect data we used questioner with Likert rate and to assess data SPSS software and statistical T test
were used. The result of this study confirmed the entire hypothesis.
