Professional Judgment of Auditors in Preventing Exaggerated Reporting Comparison of Stronger Accounting Standards Against Weaker Accounting Standards

The main objective of this study was to compare the stronger accounting standards against weaker accounting standards (professional judgment of the auditors in preventing exaggerated reporting), which in this study, we compare accounting standards of Iran and international standard in terms of Rents. The population of the research is institutions member of accounting community; that to collect theoretical principles of the study, library methods and to collect statistical information, questionnaires were used. Cronbachʹs alpha coefficient was used for validity and reliability of questionnaire, and to analyze the data, Studentʹs t-test, Kolmogorov - Smirnov test and Friedman test was used. SPSS21software was used to analysis. Time limit of this research involves the first half of 2014. The population of the investigation includes audit firms of Certified Public Accountants community. Findings from analysis of statistical data are at 95% reliability level, which reject our hypothesizes based on non-reliability, unsuitability and lack of understanding. We conclude that Iranʹs accounting standards relative to international standards from the perspective of professional judgment of a