نویسندگان
چکیده
کلیدواژهها
عنوان مقاله [English]
The purpose of this study is to examine evidence in respect of the view of auditors, accountants, investors and providers of finance's (banks) on non-audit services and their effect on the independence of auditors; whether independence of the audit firms is affected through carrying out non-audit services, and if so, what type of services would have a negative effect on the independence of auditors. Non-audit fees and their effect on the independence of auditor is also examined. Finally, this study is trying to provide guidance for the standard-setters in disallowing or limiting certain non-audit services, and the amount of such fees.
کلیدواژهها [English]
)