Univrsity Of Tehran Press Accounting and Auditing Review 2645-8020 12 2 2005 06 22 - - 10480 FA Journal Article The major aim of this research is to study the auditor’s independence from Iranian Certified Accountants’ Point of view. The result of this study indicate, That factors such as, audit commitlee , client’s Size, the Size and experience of audit firms, increase anditor’s independence. Other factor, namely Competition between anditing firms decreases auditor’s independence. The major aim of this research is to study the auditor’s independence from Iranian Certified Accountants’ Point of view. The result of this study indicate, That factors such as, audit commitlee , client’s Size, the Size and experience of audit firms, increase anditor’s independence. Other factor, namely Competition between anditing firms decreases auditor’s independence. Audit committee Compete in Auditing Size and Science of Auditing Size of Client https://acctgrev.ut.ac.ir/article_10480_4d771504ddcd28037b4199740df767e6.pdf