The Impact of Information Technology on Quality Assessment of Independent Auditors

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.