The influence of auditor's individual characteristics (independence, skill, knowledge, ethics) on the development and rational combination of continuous audit research

Document Type : Original Article

Authors

10.30510/psi.2022.359889.3911

Abstract

Objective: In this research, the objective was to investigate the impact of auditor's individual characteristics (independence, skill, knowledge, ethics) on the development and rational combination of continuous audit research.
Method: The research method is a descriptive survey. The statistical population of this research was 60 managers and partners of audit institutions. The sampling of the research is simple random and the number of 52 people is based on the sampling table of Karjesi and Morgan. To analyze the data, Lisrel and SPSS22 software were used.
Findings: The results showed that the need for independence of continuous audit has a positive, direct and significant effect on the development and logical combination of continuous audit research. Also, auditor's personal characteristics such as skills, knowledge and ethics have a significant impact on the development and logical combination of continuous audit research.
Conclusion: More research should be done regarding the identification of internal audit quality criteria for the Iranian environment in order to help make the mentioned criteria more valid and if necessary, modify the current criteria.

Keywords

Political Sociology of Iran
Volume 5, Issue 11
January 2023
Pages 6495-6408

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