Nowadays, with companies’ expansion and more complex their operation, existence appropriate financial systems in order to presentation financial information to interest and beneficiary people is required. Hence, existence financial information reliable is required for a modern society. So the role of qualified people in order to apply financial information is undeniable.
Independence is one of the most important components generally accepted auditing standard (GAAS). Independence is the most principle for assure and testify. Nonetheless, there are conditions which are dangerous for independence of auditor that must be considered seriously.
In this study affected simultaneous attendance of auditor in legal inspector and audit firms position on independence auditor from viewpoint of three groups (Academics, Analysts in Tehran Stock exchange and financial creditors) has been studied. In order to obtain volume sample have used from method of maximum error. Also for hypothesis test used McNemar’s test, Cochran’s test and Friedman test.
The results of this study showed, all three groups believe audited financial statements are more reliable than financial statements that are produced by the companies. Also all of them believe that auditor’s experience is the first factor for opting of auditor. About of simultaneous attendance of auditor in legal inspector and audit firms position, only second group (Analysts in Tehran stock exchange) believe that simultaneous attendance cause to increase audit quality, while the other groups don’t agree.
Furthermore the results of this study showed, two groups (Academics and financial creditors) believe long-term attendance auditor in two positions cause increase moral hazard. On the other hand the analysts in Tehran stock exchange believe that not only this simultaneous attendance doesn’t cause moral hazard, but also it increases audit quality.