Factors Affecting Professional Power of Independent Audit
A wide range of theories and hypotheses positively or normatively have justified the need for presences of audit process as a monitoring body for reassuring financial information provided to the public. There is a consensus that the audit function should be performed in a professional framework. Nowadays this function in most countries is performed by audit profession as a society whole agent. Auditors act in the interest of primary stakeholders, whilst having regard to the wider public interest.. Effectiveness of audit function strongly depends on professional power of auditors. Professional power provides auditor the ability to influence client's behavior regarding financial reporting to comply with Generally Accepted Accounting Standards, otherwise ability to disclose disagreements and other reportable conditions in their audit reports. As a result this ability helps auditors serving public interest. Professional power supports auditor resolving conflicts between them and their clients regarding proper accounting treatment, presentation, disclosure, etc. The main objectives of this research was to recognizing some aspects of professional power of independent audit in Iran, factors affecting professional power and appraisal of audit profession practitioners of factors current situation. Research finding show that professional power affects from wide range of factors and practitioners are not satisfied with current situation of them. Finally based on research findings some suggestions have been made both for application and future researches.
Journal of Empirical Studies in Financial Accounting, Volume:2 Issue: 8, 2005
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