The Investigation Influencing Factors Over Accept or Reject of the Client on The Independent Auditors

Authors

1 Associate Professor of Accounting, Shahid Bahonar University of Kerman

2 Master of Accountancy at Shahid Bahonar University of Kerman

Abstract

Nowadays in most countries around the world and somewhat in our country, the financial statements audited, is assumed as an appropriate means of transportation and delivering accurate and timely financial information about institutions and corporations. In such Environment influenced by the globalization of economy, Identifying influential factors on the auditors decision can be an effective step towards the development of auditing profession in Iran in order to accept or reject the audit clients, so in this paper the main purpose identifing factors influencing on the acceptance or rejection of new employer of the independent auditors in the economic environment of Iran. Litriture review shows that the most important factor in this context which affect on the initial negotiations of auditor’s acceptance, is the Level of auditor’s experience. Knowledge, experience and ability are the critically important factors. This study reviews the auditor’s opinion; to the importance and ranking of factors associated with acceptance or rejection of the audit client. Population of this study, including the auditors who were the member of the Iranian Society of CPAs, in the position of supervisor or higher. In this Descriptive-survey datacollected via questionnaires. Based on our results, a composition of clients risk and its size are the most important influential.

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History

  • Receive Date: 10 April 2014
  • Revise Date: 13 June 2018
  • Accept Date: 10 April 2014

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