The moderating role of professional doubt in the auditor's professional judgment model

Document Type : Original Article

Authors

1 مربی

2 Corresponding author, Assistant Professor in Accounting, Islamic Azad university of Bonab Branch, Bonab, Iran

3 Assistant Professor in Accounting, Islamic Azad university of Bonab Branch, Bonab, Iran

4 Associate Professor, Department of accounting, bonab, Branch, Islamic Azad bonab, bonab, Iran

Abstract

This article examines the moderating role of professional skepticism in the auditor's professional judgment model and this research is in the field of behavioral research in auditing. Previous studies have shown that having an insight into auditors' characteristics has no doubt played an important role in their judgment. The research method is descriptive-analytical and the statistical population of this study was 20 experts and 810 accountants and postgraduates of accounting and doctoral students in West Azarbaijan province. Structural and hierarchical regression were used. The results showed that the interaction effect of doubt was significant at the confidence level of 0.95. In other words, with the moderating role of professional skepticism, the decision making process has the most impact on professional judgment. The framework can be expressed as follows: Audit quality is the reputation and professional care of the auditor. As a result, the auditor's good reputation increases the credibility of the financial statements and his professional supervision and care increases the quality of financial statement information (Hamidian, 1397, 96). Since the auditors 'comments on the financial statements are the result of their judgments during the audit process, it is important to identify the factors influencing the professional judgment in the audit to improve the quality of the auditors' performance.

Keywords

Political Sociology of Iran
Volume 3, Issue 4 - Serial Number 12
February 2021
Pages 1621-1636

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