محمد نظری پور

Audit quality is very important for stakeholders and other beneficiaries. In this regards, auditing standard No. 700 of Iran tries to provide instructions about the form and content of audit reports aiming for enhancing audit quality. This study investigates the impact of auditing standard No. 700 on the quality of Iranian auditors work. The research population was managers, supervisor and senior auditors of Iranian audit organization and Iranian private audit organizations. The research period was fall 2014 and the research data was gathered through a questionnaire. In order to test validity and reliability of questionnaire, factor analysis and cornbach’s alpha were used respectively. Multiple regressions were used to test hypothesis. According to the research findings, there is no meaningful relationship between auditing standard No.700 with quality and understandability of audit reports.