The most important obstacles for consideration of internal controls In a financial statements audit

The aim of this research is to identify the most important obstacles to evaluate the clients internal controls over financial reporting by external auditors in a financial statements audit. To this end, it was necessary To obtain the attitudes of Iranian external auditors, and therefore, a questioner including 27 question was designed and distributed among 100 IACPA members using systematic random sampling technique. Finally 80 questioners were gathered and analyzed. Based on the statistical test applied, all of the hypotheses were statistically accepted. In addition, research findings relying on friedman test indicates low audit fees, inappropriate academic education, lack of suitable audit manuals, clients traditional internal controls systems, inefficiency of internal controls evaluation, and inappropriate professional education, respectively, are the most important obstacles for consideration of internal controls in the financial statements audits.