Modeling the professional judgment of the auditor

Document Type : Research Paper

Authors

1 Department of Accounting, Semnan Branch, Islamic Azad University, Semnan, Iran

2 Department of Accounting, Aliabad Katoul Branch, Islamic Azad University, Golestan, Iran

Abstract

Professional judgment is the main essence of auditing. As a result, the quality of auditing depends on the quality of the judgment of the auditing profession, and access to more desirable professional judgments requires the identification of factors affecting the judgment and decision-making of auditors. The purpose of this article is to model the professional judgment of the auditor. For this purpose, the questionnaire method has been used and the sample size included 8 accounting experts in this study. This research has been conducted based on the pairwise comparison test and the data analysis has been conducted by the DEMATEL method. The results of the research test indicate that all the key components have direct and indirect effects on the judgment of the auditing profession. The most effective is on the judgment of the auditing profession of financial criteria and then the management criteria, financial performance, independent auditor, audit committee, internal auditor and finally the characteristics of the auditor's personality, which has the least effect on the judgment of the audit profession.

Keywords