leila ranjbarian; nader rezaei; rasoul abdi; askar Pakmaram
Abstract
Subject and Purpose of the Article: The present study analyzes the decision-making process in the professional judgment model of auditors and is in the field of behavioral research in auditing.Research Method: The research method is descriptive-analytical-research. The present study is a combined method ...
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Subject and Purpose of the Article: The present study analyzes the decision-making process in the professional judgment model of auditors and is in the field of behavioral research in auditing.Research Method: The research method is descriptive-analytical-research. The present study is a combined method that the qualitative part was based on identifying the factors affecting the professional judgment of the auditor by examining the theoretical foundations and conducting Delphi analysis with the participation of 20 experts as panel members. The quantitative part also sought structural and interpretive modeling through the formation of its own structural interaction matrix.Research Findings: The results show that the most important factors in judging the auditor's profession in the designed model are defining the subject of decision making, evaluation, measuring relevant criteria, identifying solutions, ranking solutions and selecting the best solutions. These factors were indicators of the decision process in Delphi results.Conclusion, originality and its Contribution to the knowledge: The decision-making process at the highest level was the least influential factor on the auditor's professional judgment, qualitative characteristics, audit evidence, personality type, professional oversight of auditors' work, results of audit procedures, and inherent risk assessment.
