The Effect of Stress on the Audits' Professional Independence

Subject and aim of the study: 

The expectations at clients' workplace poses pressure and stress on auditing process. Furthermore, it seems that the mentioned stress affects the audits' professional independence. The present study purports to investigate the effect of stress on the audits' professional independence.

We used questionnaire to collect our data. The population included the society of certified audits and the employees of the auditing companies in Uromieh city. 175 people were randomly selected. Data description methods were used to describe the data and observations. In order to test the study hypotheses, two methods of factor analysis and structure equations were employed.

Our findings show that five important factors of stress have negative effect on the audits' independence in appearance and independence of mind.

The expertise and experience of the audits affects the relationship between the stress and independence of mind, but it does not mediate the stress and independence in appearance