INVESTIGATING THE IMPACT OF USING NATIONAL STANDARDS ON THE QUALITY OF AUDITING AND THE UNIFORMITY OF FINANCIAL STATEMENTS

Abstract

Investigating the factors affecting the quality of auditing is one of the topics of interest to researchers and the reason is that increasing the quality of auditing will lead to investor confidence in the accuracy of financial statements and reduce agency costs. In this study the effect of national accounting standards on the quality of the independent auditor´s opinion was investigated. the statistical population of the study included 50 technical and senior managers of the auditing organization. examining the hypotheses, it was found that the basis of national accounting standards by independent auditors to comment in the financial statements, reduce the clause in the audit report, the use of national accounting standards by auditors, leads to consistency and uniformity of audit reports. application of national accounting standards by auditors reduce audit time.