The purpose of current study is to identify and evaluate the current state of key factors which influence the professional power of CPA from the perception of users in Iran. A questionnaire designed and developed in order to gathering data from financial mangers of listed companies in Tehran Stock Exchange during 2011. The results of the study show that there is a huge gap between the current states of auditors' specifications and users' demands. In the other hand users of audit services believe that, CPAs does not have sufficient professional power. The current paper is the first study which covers professional power of auditors in Iran so; it may help the Iranian condition to improve the auditor s’ professional powers.

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