Investigating the factors affecting the auditor's independence from the perspective of Imam Ali (Peace be upon him) with an emphasis on Nahjul Balaghah

One of the most important issues in the field of accounting and financial auditing is the independence of the auditor. Sometimes, conflicts of personal and professional interests make it difficult for the auditor to provide services, and if he or she lacks religious and professional ethics, he or she will be pressured and threatened by managers and employers. This ultimately weakens the auditor's confidence and auditing activities. The current research in Nahjul Balaghah has found teachings that go beyond the executive standards of today's societies, which emphasize the external and internal independence of the auditor. The goal-based work method is of the type of applied research, and in terms of the implementation process, it is among the combined qualitative and quantitative research that was introduced in the fieldwork and the frequency of the measurement of semantic units from the interviews was done quantitatively. The test model is one-sample t method, with the distribution of questionnaires in the statistical community of the Tehran Auditing Organization, and it was conducted in the form of SPSS software. Amir al-Mu'minin Ali (A.S)'s reliable executive standard has two parts, individual-oriented and society-oriented, and in terms of influence on auditor independence, individual-oriented teachings have the most influence. Among these teachings, "honesty and frankness" have the most influence and "Piety and contentment" have the least influence, and in general and community-oriented teachings, "absence of unconventional relationships" has the most influence and "existence of supervisory institutions" has the least influence.