Abstract
This study was conducted to assess the impact of threats o, n auditor independence. The purpose of the research, applied and in terms of method, is descriptive survey and a questionnaire was used to collect data. To achieve the goal of the research, examined the impact of five major threats (Self-interest, self-review, advocacy, familiarity and intimidation) on the independence in appearance and Independence of mind and the effect of expertise and experience of auditors on the relation between threat and independence. Statistical population consisted Society of CPAs and staff of audit firms in Mashhad. The sampling was random and the number of samples was determined by using the Cochran formula 174 and in the data analysis, statistical methods including dispersion index and central used to describe obtained data and evidence. Also, Structural Equation Model and factor analysis were performed using SPSS and Smart PLS software's in order to analysis the research hypothesis. The results suggested that five major factor threats have negative impact on the independence in appearance and independence of mind and expertise and experiences reduce the negative impact between the threat and the independence of mind. And expertise and experiences of auditors doesn’t have significant impact on the negative effects of threat and the independence in appearance.
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