Non-Audit Service and Audit Independence: Evidences from Iran

Mahdi Salehi

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Non-Audit Service and Audit Independence: Evidences from Iran

机译：非审计服务和审计独立：来自伊朗的证据

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From recent years on, because of several reasons independence of auditor became undermined, so far some factors recognized that which impair independence, especially non-audit service so, in this condition may appear to affect to independence. The results of this study show that shareholders strongly agree that providing NAS by external auditors to the same clients strongly negatively affect to audit independence.

机译：从近年来，由于几个原因，审计员的独立性被破坏，到目前为止，一些因素认识到这一点损害独立，特别是非审计服务所以，在这种情况下可能似乎影响独立。本研究的结果表明，股东非常同意，外部审计员向同一客户提供NAS对审计独立性的影响非常负面影响。

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《International Journal of Business and Management》 |2009年第2期|共1页
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Mahdi Salehi;
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7. Non-Audit Service and Audit Independence: Evidences from Iran [O] . Mahdi Salehi 2009

机译：非审计服务和审计独立性：来自伊朗的证据

Non-Audit Service and Audit Independence: Evidences from Iran

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