This research reviews the viewpoints of independent auditors in auditing institutions who are members of the official auditors society in Iran and the staff of Holding Investment companies accepted in Iran Stock Exchange in regard to how to select auditors for auditing financial statements lists, the effect of independent auditors' practices on their independence, the effect of employers' practices on the independence of independent auditors and also the role of laws and professional standards on the independence of the auditors. The results showed that there was a difference between the two viewpoints about how to select independent auditors and the independence of functions of independent auditors. However, there has been no differences between in the two kinds of viewpoints regarding the impact of the employer' performance and the role of laws and standards of independence of the auditors.