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| بررسیهای حسابداری و حسابرسی | ||
| Article 5, Volume 12, Issue 2 - Serial Number 441, June 2005 PDF (608.96 K) | ||
| Abstract | ||
| The major aim of this research is to study the auditor’s independence from Iranian Certified Accountants’ Point of view. The result of this study indicate, That factors such as, audit commitlee , client’s Size, the Size and experience of audit firms, increase anditor’s independence. Other factor, namely Competition between anditing firms decreases auditor’s independence. | ||
| Keywords | ||
| Audit committee; Compete in Auditing; Size and Science of Auditing; Size of Client | ||
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