M.A. Thesis:

Auditor's education and experience and renewal of financial statements

The purpose of this study was to Education and experience of auditor and Re-issuance of financial statements. A cross-sectional correlation is used to test the research hypotheses. The statistical population of this study includes all companies listed in Tehran Stock Exchange during the period 2013-2014. The results of the first hypothesis analysis showed that the coefficient and the significant level of estimation of the models indicate that there is no significant relationship between this variable and the re-presentation of financial statements. Therefore, no evidence was found to support this hypothesis and this hypothesis is rejected. The results of the analysis of the second hypothesis also suggested that the auditors' professional experience did not moderate the impact of the level of education of the signatory auditors on the re-presentation of corporate financial statements. It doesn't fit.

Keywords: Keywords: Level of Education, Auditor Experience, Financial Statements, Tehran Stock Exchange.