نوع مقاله : مقاله پژوهشی
نویسندگان
1 استادیار رشته حسابداری دانشگاه آزاد اسلامی واحد تهران جنوب (نویسنده مسئول و طرف مکاتبات)
2 کارشناس ارشد حسابداری از دانشگاه آزاد اسلامی واحد تهران جنوب
چکیده
کلیدواژهها
عنوان مقاله [English]
نویسندگان [English]
In relation to the formation of Iranian Association of Certified Accountants and the election of Audit firms that are entrusted by society, the competition among the firms have been increased and they are trying to increase their income by the means of delivering different services, and for this purpose, these firms are inclined to give some non-audit services to their client.
So, the purpose of this study is analyzing of affect of non audit services which simultaneously are being done with financial statements by auditors that is based on financial audits report.
The method of gathering data is inductive and analysis. The statistical society are all of audit firms Iranian Association of Certified Public Accountants (IACPA) in tehran and the test of researcher hypothesis of chi-square tests and kolmogorov-smironov test through SPSS software program has been used.
Research results represent that when the four type of non-audit services are being done with financial audits simultaneously by audit firms firms, auditors here less likely to issue unmodified reports.
کلیدواژهها [English]
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