Hamid Hesari - M.S. of Accounting, Faculty member of Hakiman Institute of Higher Education; Bojnourd
Abolfazl Ghadirimoghadam - of Hakiman Institute of Higher Education; Bojnourd
Mohsen Rahimi - Supreme Audit Court
Ramin Baghcheghi - Faculty Of Engineering and words kordkouy Sons Of Imam Ali(AS)

The effects of the type of auditors’ statements and auditing institutions’ size on auditing institutions’ change were assessed in this research. Target population of the study was consisting of 110 listed companies on Tehran stock exchange which had experienced the auditing institution’s change at least once, over a 5-year-period, from 2008 to 2013. The obtained findings indicated that the type of auditors’ statements and auditing institutions’ size are not significantly associated with auditing institutions’ change.

The type of auditor’s statement, auditing institution’s size, Auditing Institutions’ Change