Document Type : Research Paper

Author

• Seyyed Hossein Sajjadi

Abstract

The   major   aim   of   this   research   is   to   study   the   auditor's independence From Iranian certified Accountant’s point of view.
The result of this study indicates that Factors such as non-audit services and auditor economic dependence to a client decrease auditor’s independence.

Keywords

• Auditing
• independence
• client