The Study of Factors Influencing on Value-Added Tax Audit in Firms Listed in Tehran Stock Exchange

The gradually developing trend of tax system towards value-added tax law ratification has resulted in increased concern and attention to the audits involved. So, the tax officials in charge will try their best to do the audits to increase the state’s tax-based income and decrease the possible abuses of tax dealers. Thecurrent research is aimed at studying the factors affecting the audit of valueadded tax. Besides, variables such as the real compliance to Iran's accounting standards, the control of factors’ credit, the computation of the price of all goods sold were thoroughly considered by an independent expert based on the information gathered from the research participants including the executive officials of Tehran value-added tax office and the financial managers of all accepted companies in Tehran Stock Exchange (TSE).The results achieved best show the complete obedience of accounting standards has some effects on setting the financial lists and controlling the credit of factors delivered in the audit of value-added tax.