Abstract:
The aim of this research is knowing theorical aspects of the question ,that is ,why these softwares are not used in auditing .this research ,from the view point of aim is of applied ones ,and from the view point of plan , is of descriptive ones .also, certified public accountants employed at auditing institutes and auditing companies at Iranian association of certified public accountants are the main group for answering the questionnaire . these answerers were selected without considering their organization hierarchy (partner, manager and supervisor).
These data are collected based on method library and questionnaire after collecting the data , T-student test and freedmans variance analysing have been used for demonstrating of our findings.
After analysing the data , its clear that auditing profession in iran hasn’t used these softwares because of the following items:
1. Not being aware of applying the software.
2. Not knowing the benefits of applying intelligent agents compared to its customs.
3. Not being enough sources of applying intelligent agents .
4. Lacking of a suitable software for auditing affairs.
5. Ambiguity in better decision making.