Today, auditors have dignity and social status. Because the social duty of protecting their own owners and other stakeholders is against any misconduct and distortion by the managers. In order to avoid damaging the auditors' privilege, they are expected to be economical
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Today, auditors have dignity and social status. Because the social duty of protecting their own owners and other stakeholders is against any misconduct and distortion by the managers. In order to avoid damaging the auditors' privilege, they are expected to be economically unsuccessful in their personal interest but always to respect the interests of the public, independence, integrity and righteousness. This research examines the relationship between social capital and the independence of the auditor. For this purpose, 249 questionnaires distribute and collect between auditors working in an audit organization and Institutions of Iranian Association of Certified Public Accountants randomly and the data obtained from them has been analyzed using the structural equation modeling. In this research independent variable is social capital and dependent variable is auditor's independence. The results of the research show that social capital has a positive impact on the independence of the auditor. This will promote and improve positive moral values. Since the main task of audit is assurance to users of financial statements, therefore, the higher the level of social capital of auditors, the greater this social component will affect the auditor's behavior in respect of independence and thus improve the quality of audit. This will improve the reputation of auditors and reduce the risk of legal actions against them, therefore, it will be a factor to the auditor's social legitimacy
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