Abstract

Maintenance of public confidence in the accounting field is possible until the certified public accountants offer their services on a platform that is worthy of trust. Therefore, services of certified public accountants must be at the highest level possible and must be provided with rules that continue to perform this service with quality that is appropriately guaranteed. The guarantee is addressed to auditors as well as senior auditors. Hence, it is necessary that auditors of this category, as the first cause of maturity and transfer of information in the categories, describe higher points. The activities which would enjoy adequate professional knowledge are also, in addition to knowledge of accounting and auditing standards, knowledge rules and regulations necessary for the auditors. In other words, auditors should be aware of different laws and regulations. Therefore, the main research question is whether or not auditors and senior auditors have sufficient knowledge about current laws? This study is conducted by using a questionnaire survey including auditors and senior auditors practicing auditors as member institutes of certified public accountants in Iran during 2008 to 2009. The results show that auditors and senior auditors have sufficient, as well as adequate, knowledge to direct taxation and business laws.                                                                              

Key words: Professional auditors’ knowledge, experience and expertise of auditors, laws, direct taxation, business laws, Iran.