Investigating the Effect of National Standards of Audition on Quality of Auditors Assessment

Audited financial bills by auditors, is an appropriate instrument for transferring data. Auditor is the best person to assessing correctness of financial reports in economic units. The aim of present research is investigating the effect of national standards of auditors on quality of auditorʹs assessment. Research method in the present study is descriptive and correlative. Research population in the present study is including all auditors in Ilam province that 85 cases of them were selected as research sample. Regarding to limitation in number of cases the capitation method was used to select research sample. The instrument of collecting data was research made questionnaire that its reliability was measured by crone bag Alpha as. /806. Finally data were analyzed by SPSS software. The findings of the present research show that national standards of auditors have effect on quality of auditorʹs assessment