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The purpose of this paper is to apply the concept of social theories to explain auditors’ attitude toward balance time between marketing activities and auditing responsibilities.

Data were collected through a survey, from which a measure of auditor’s view on the importance of marketing was identified and regressed against balance between audit time and marketing activities. In addition, a measure of balanced attitude of auditors toward the time of the audit and marketing activities was identified and regressed against attitude toward the importance of corporate governance mechanisms.

The results obtained from the hypothesis test indicated that the audit fee can be a decisive factor in the status of auditors to carry out their function in the social structure which is limited to the stakeholders. The balance time between auditing and marketing is of the same importance to all auditors. Furthermore, entrepreneur auditors find the present corporate governance good for the prosperity and creativity of the forces within the auditing firms. As a result, entrepreneur auditors are very effective in corporate governance mechanisms.

The most significant contribution of the present study is the development of auditing literature to better understand and analyze the behavior of auditors.

From an architectonic point of view, the identity of Iranian houses has become more enriched itself throughout history. Primarily, during the Qajardynasty (1785-1925)as a consequence of the social, political, and economical changes which took place, there was a turning point from traditional architectural construction to the modernism principals of construction. In this regard, this studyaims toexplore the importance of the compatibility of the termidentity of architecture in the transformation age (a period which led tothe turning point in the history of Iranian architecture) bydescriptive (including comparative and co-relational methods) and explanative-analytical methods.

By evaluating the spatial characteristics of TraditionalIranian Houses (TIH), the study has developed a method of assessingthe architectural identity of the Qajar era. It alsointroduceda Top-down and Bottom-up processing method as the two main factors in shapingthe identityofan architectural style. By comparing both the objective and subjective indicators of shapingthe identity of TIH, the study also revealed that, in transitioning from the traditional construction to modern, the physical characteristics of the houses might change considerably, whilst lifestyles will not change at the same speed.