Reviewing the Need for compilation of Accounting Standards for Small and Medium- Sized Entities from the Perspective of Tax Auditors and Independent Auditors

The purpose of the present study is to examine the need for compilation of accounting standards for small and Medium- Sized Entities from the perspective of tax auditors and independent auditors.

The research method was data collection, interview and questionnaire and needs by measuring the gap between existing standards and developing new standards. The statistical population consisted of 345 people in two groups of independent auditors (140 persons) and tax auditors (205 people) in Mashhad metropolitan area.

Findings of the research according to the Mann-Whitney testshowed that the difference between the two groups of independent auditors and tax auditors is less than 5 percent, it can be said that with 95 percent confidence, it can be said that there is a significant difference between the two groups of tax auditors and independent auditors in terms of gaps

The results of the research indicate that in both independent auditors and tax auditors, there is a need to develop accounting standards for SMEs, and the need for an independent auditors group is greater than that of tax auditors.

 A review of the need for compilation of accounting standards will enable standard-setting enforcers to better identify users' needs and achieve clear orientations, Compliance Standards with Needs, Avoid rework, and optimal allocation of credits.