The Impact of Independent Auditors 'Training on Independent Auditors' Misstatement in Listed Companies in Tehran Stock Exchange

Abstract

In the past, the topic of education and experience has always been the focus of attention, especially in academic circles. Today, with the rapid development of various sciences, the importance of education and experience has become increasingly apparent. The economic and financial circles have not been excluded from this category and have realized the importance of the above and have always sought to improve the educational status and experience of staff in the economic and financial field, in particular auditing. Given the above, the purpose of this study was to evaluate the status of independent auditors' training on the misstatement of established auditors and using the audited data of companies listed in Tehran Stock Exchange and distribution of questionnaires among trusted auditors. The results showed that there is a significant and inverse relationship between the level of education and experience of auditors and the auditors' misconception about corporate financial statements. Some firms are audited by experienced auditors and higher education level than other companies. They are less likely to make a misconception.