Full Length Research Paper
Abstract
Certainly for those companies that are free to select their auditor, there are some characteristics and criteria for selecting an auditing institution. It is evident that such characteristics and criteria can be different in any society. This study aims to identify criterion used by Iranian Companies. So, in this study we want to find some characteristics of desirable audit institution from the view of Iranian companies. In fact, here the question is, what features of audit institution can be desirable from the view of an Iranian company? In other words, an Iranian company regards what features for audit selection? The results of the study reveal that majority of the respondents agreed on the suggested selection criterion of an audit firm.
Key words: Audit firm, audit selection, Tehran stock exchange, Iran.
Copyright © 2024 Author(s) retain the copyright of this article.
This article is published under the terms of the Creative Commons Attribution License 4.0