محمد نظری پور

It can be said the small businesses have characteristics that cause difficulties to their auditors. This study investigates the characteristics of small businesses in Iran, problems auditors of small businesses in this country face, frequency of occurrence of those problems, and their impact on auditing. The research population was Iranian Institute of Certified Public Accountants. 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 cronbach’s alpha were used respectively. Kolmogorov-Smirnoff test, Binomial test and one sample t-test were used to test hypothesis. According to the research findings, small businesses managers don’t have positive attitude in audit and don’t enough support it. But there is a regular audit program as well as audit reports are timely released in small businesses.