عوامل كاهنده‌ي استقلال حسابرس مستقل

The Factors Decreasing Auditors Independence

Introduction Independent auditing increases investorsʹ confidence and reliance to financial reporting systems and financial markets and decreases risk of investorʹs decision making about financial information. Independent auditing increases efficiency of financial market which means independent auditing is the basis of capital markets. Research Hypothesis In this research we investigate Iranian certified public accountantʹs perceptions of "Auditor Indepencence". We have identified five effective factors on Auditor Indepence, including; non-audit services, overdue fee, management control on choice, substitution and fee of auditors, acceptance of gift, hospitally or discount of client, long association of auditors with a specified client and Auditor economical depencence to a client as independence decreasing Factors. Methods With regard to using of questionnaires, we have applied nonparametric method, chi square... methods. Results Results show that the exanimed Factors have been confirmed in the predicted ways. In most cases there is a difference between CPA perceptions in theory and present conditions. Discussion and Conclusion According to the results, we suggest that broader ethical codes should be provided, and more over we have given some suggestions about replacing auditors, increasing stock market rules about independence, auditing firms monitoring on the independence, creating audit committees, omission and reducing economical dependence (%10), omission management control on choice substitution and Fee of Auditors.