Document Type : Research Paper
Authors
Abstract
In the present socio-economic situation, the independent auditors have taken the responsibility of giving opinion on financial statement. To do this task which entails rendering reliable services to the society, they should work according to legal and professional basics and framework.
This framework with object of attestation, is named auditing standards.
In this research the awareness of auditors of auditing standards which
Is issued by auditing organization is investigated.
The results of this study reveal that between 75 to 90 present of auditors have sufficient awareness of auditing standards, but the study also provides evidence that the awareness isn't the same for all kind of different auditing standards.
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