Auditor independence: Comparative Analysis of the Attitudes of Iranian auditors and financial managers

The present study examines the factors influencing the auditor's independence in audit work with regard to the Iranian auditor's and financial directors' perceptions of the auditor independence. To examine the perception of auditors and financial managers of this key concept, the impact of the seven main indicators on the auditor's independence has been used. The required information was collected through distributed questionnaires among all employees in the CPA firms of Iran and financial managers of the companies listed in the Tehran Stock Exchange in 1395. Research findings show that despite a general agreement on the factors affecting the auditor's independence between the two groups of auditors and financial managers, there is a significant difference between the severity and extent of the impact of the indicators on the auditor's independence between the two groups, As for all of the seven indicators that emerged from the auditor's analytics, they became more intense.