Design of Interpretative-Structural Analysis Model (ISM) Factors Affecting Auditor's Professional Skepticism

Auditor's professional skepticism is considered as a behavioral and specialized feature that reduces the cost of representing and promoting the general level of the community. Based on this, recognizing personality and behavioral characteristics in enhancing or reducing doubt on auditor's behavior is a matter of great importance. So this research is understandable, By Interpretative-Structural Analysis It seeks to design a model based on categorizing and differentiating the factors influencing professional auditor's skepticism. The research was conducted in a one-year period between June 2016 and June 2017.The combined research methodology is based on the identification of the factors affecting professional skepticism of the auditors by examining theoretical and theoretical foundations and performing the Delphi analysis with the participation of 16 specialist members as panel members, and in the quantitative part through the formation of the matrix Structural self-analysis is sought after structural and interpretive modeling, in which 12 researchers participated in the research. The results of the research show that, the most basic factors of audit auditor's skepticism at the thirteenth level and the twelfth level of auditor's neutrality are surrounded by audit standards, surrounded by audit skills and surrounded by the rules and regulations of the stock exchange, That these indices are related to the subsidiary autonomy and auditor's expertise in Delphi results. Also, at the highest level and in fact the least effective factor on the professional skepticism of the subsequent auditors is the discretion of the component of accountability as a psychological characteristic.