Educational Need Assessment and Investigating the Needed Skills of Independent Auditors, Financial Managers and Financial Analysts in Iran Based on Katz Model

The present study was conducted to investigate the needed skills of independent auditors, financial managers and financial analysts in Tehran Stock Exchange. In this research, a "Katz skills model", which includes technical, human, and conceptual skills, is used to assess the required skills. This research is a descriptive-survey method. The statistical population consists of all independent auditors, financial managers and financial analysts employed in the accepted companies of Tehran Stock Exchange between 1382 and 1392. The sample size was 456 people. The research instrument was a questionnaire whose reliability was calculated by SPSS software and Cronbach's alpha coefficient was 92%.The results of the research showed that in first question, the need for the population of research in technical is more than other needs. In the second question, there was no relationship observed between education and the skills of people. The results of the third question showed that there was no relationship between the years of service and the skills of people. Also, the results of question 4 indicated that there was no relationship between the field of professional activity domain and the skills of people.