The impact of auditor's social and human capitalon audit services

The present study examines the impact of auditor social and human capital on audit services. This research is descriptive in nature and method and in terms of purpose, it is an applied research and since in the present study the current status of variables has been analyzed using past information through past information, it is in the category of descriptive studies. And post-event type is included. In the course of this research, two hypotheses were formulated and 112 Firms were selected through sampling by systematic deletion method for a period of 7 years between 2015 to 2021 and data related to research variables after compilation in Excel software using software Ivory version 10 were statistically analyzed. The results of the hypothesis test showed that the social and human capital of the auditor has a significant direct effect on audit services.