-
The purpose of this study is to examine evidence in respect of the view of auditors, accountants, investors and providers of finance's (banks) on non-audit services and their effect on the independence of auditors; whether independence of the audit firms is affected through carrying out non-aud...
| Main Authors: | , |
|---|---|
| Format: | Article |
| Language: | fas |
| Published: |
University of Tehran
2006-08-01
|
| Series: | بررسیهای حسابداری و حسابرسی |
| Subjects: | |
| Online Access: | https://acctgrev.ut.ac.ir/article_18486_5d57decc80ed341252c63c73c76bcf43.pdf |
| Summary: | The purpose of this study is to examine evidence in respect of the view of auditors, accountants, investors and providers of finance's (banks) on non-audit services and their effect on the independence of auditors; whether independence of the audit firms is affected through carrying out non-audit services, and if so, what type of services would have a negative effect on the independence of auditors. Non-audit fees and their effect on the independence of auditor is also examined. Finally, this study is trying to provide guidance for the standard-setters in disallowing or limiting certain non-audit services, and the amount of such fees. |
|---|---|
| ISSN: | 2645-8020 2645-8039 |