Study of employer company size, auditing institute size and non-auditing commission measurement effect of auditor independency while auditing and non-auditing service executed simultaneously from academic people and stock exchange analaser's view

Today's a lot of people use financial statement information for their decision making and for this purpose people could trust on this information.Auditor idea is given for attesting and giving credit to financial statements and information users supervision.If auditor is not independent from employer, his/her idea wont add anything to financial statement. In fact auditing without independency is a worthless work. Independency in the base for giving confidence services a attesting, on the other side, there are some conditions and factors, that may put auditor independency at risk, should be considered, therefore, in this paper has investigated that when auditing and non-auditing services presented simultaneously if auditing institute size and employer company size could affect auditor independency and also relationship between non-auditing commission and independency and effect of appropriate time interval between auditing and non-auditing services on independency from academic people (professors, masker and PhD accounting students) and stock exchange analyzers.Maximum error used for obtaining sample volume and desired sample volume of 130 obtained. After questionnaire distribution for gathering required data, at last 126 questionnaires were accepted. Proportion test used for testing hypotheses.Acquired results from this study show that appropriate time interval between auditing and non-auditing services preserves independency, commission measurement, reveals in employer reports, affect auditor independency and either auditing institute or employer company be large or small, auditing and non-auditing services simultaneous presentation affect auditor independency.