Mahmud hematfar - Assistant Professor and Academic member of borujerd Islamic Azad University
Mahdyeh Esmaeili - Masters of Accounting of borujerd Islamic Azad University

These studies seek evidence that the views of non-audit services by auditors to the effect of the change in auditor to determine, Whether audit firms and auditors through Ghyrhsabrsy services are vulnerable or not? And if you are vulnerable, What type of non-audit services Corrupt auditor independence Finally, auditors are changed. The purpose of this research as of applied research and in terms of the nature and methods of research Descriptive and analytical And field data collection and a library. Tools Collection of information And the Likert scale questionnaire was used to answer questions, Test the reliability of the questionnaire Using Cronbach's formula 953% higher than the approved, The selection of sample size and the Cochrane formula with a coefficient of error of 10% and 95% confidence intervals were used, The data analysis software and for testing hypotheses spss16 t-test method was used.

Non-audit services , Change of Auditors , Auditor independence