Auditors’ role is governed by their relationship with the client’s management, especially in the context of a conflict, where they might be forced to compromise their respective stance. However, auditors are expected to remain independent in the event this occurs. A survey questionnaire was used to examine whether or not Iranian auditors are likely to accede to the clients’ request in a conflict. The results indicated that Iranian auditors tend to remain independent in the face of conflicts or pressure from clients.
Paper No:
385
