The current culture of each country can have a large impact on implementation or non implementation of internal controls by the most important element of system, called individuals. So in determining control risk and fulfilling it, an auditor should inevitably consider culture as a very important factor. Moreover, the generally accepted auditing standards (GAAS) require auditors to evaluate internal control structure and to assess control risk in auditing trends. Clearly, in order to assess the internal control structure, auditors should recognize environment and controlling activities affected by cultural factors. Regarding this fact, the present research question is posed in this way: does culture influence auditors’ assessment of internal control structure and assess control risk?Current research took place in 2008 and the Research’s responding subjects were selected from working certified public accountants of Iran Auditing Organization (IAO). Research data were gathered by questionnaires and analyzed by Wilcoxon non–parametric test. Results show certified public accountants have evaluated internal control system of countries, with higher individualism and low power distance, more strongly than their opposite ends of the cultural continuum (other countries with lower individualism and high distance power). They also assess control risk of collectivism culture higher than individualism culture. Furthermore, they also believe cultural factors such as individuals' concerns about future unclear situation, relying on technology, religion and regulations, individual’s tension with perky behavior, preferred excellence, hero making, modesty, humbling and protecting the poor can not have an impact on evaluation of company controlling system and assess control risk.