Abstract
In the current study, the job satisfaction of the auditors from the supreme audit court and from CPAs in Iran has been compared in terms of welfare factors, development and promotion opportunities, innovation and creativity possibility, manager and colleague behaviour, job security and passing services. Research findings show that job satisfaction of CPAs depends on the promotion and development opportunities, passing services, on the job training and its quality, on the creativity and innovation possibilities and on job diversity. The results illustrates that there is no meaningful differences in terms of welfare factors, manager and colleague behaviour, job security and social position