delphi analysis

Mental Criticism Functions are a psychological approach that will help auditors 'pragmatic practices based on balancing facts with auditors' intuitive and enlightened mindsets help increase the level of audit quality. The Purpose of this research is Mental Functions of Auditors' Constant Criticism by Comprehensive Interpretive and Structuralism Model of Analysis. In this research, which is based on qualitative and quantitative methodology, first 14 university experts in the field of accounting and finance participated in the meta-analysis and Delphi section to identify the components and propositions of mental functioning of the auditors' constant criticism from 39 similar preliminary research studies. And screen them based on critical evaluation techniques In order to identify the components, the research propositions should be codified in the form of score checklists as the second step in order to get enough comments and statements identified component analysis used Delphi. In a small section, with the participation of 25 audit partners selected through homogeneous-accessible sampling, matrix questionnaires were used to try to identify the statements identified in a range of the most influential to least effective thematic propositions. The results in the qualitative analysis section indicate the existence of 3 main components in the form of 11 themes of the final propositions based on theoretical adequacy. Content reliability in the documents provided for tracking accounts and on detail in examining the accuracy of the recorded documents were determined as the most influential indicators of critical thinking in the audit profession.

Job stress is one of the psychological factors in employees that greatly affects individual performance and can lead to many adverse health effects and consequences in the workplace. Audit profession is also considered as one of today's stressful occupations. Failure to pay attention to it can reduce the quality of individual and professional activities. The purpose of this research is The concept of structure-interpretive model (ISM) stress in the auditing profession based on a critical evaluation. The statistical population of the study consisted of 12 experts in accounting and auditing, which were selected as one of the qualitative sampling methods based on homogeneous sampling method. Qualitative research methodology is based on three critical analysis (CASP), Delphi analysis and Structural-Interpretative Analysis (ISM). In this research, based on the critical evaluation method, three components of the gap between professional responsibilities, the auditor's expectations gap and the professional fitness gap were identified in 16 indicators, then, based on Delphi analysis, 4 indicators of the elimination and 2 indicators were combined, which total 10 indicators for analysis Structural-interpretation and the formation of the matrix of achievement were eventually analyzed. The results of the research identified six levels of importance in creating professional audit stress, and two indicators of the conflict of interest as an indicator of the gap between the expectations of the audit profession and the indicator of the imbalance between the personal characteristics of the auditors and the audit profession under the component of the professional fitness gap as the first level affecting Professional stress was determined. It was also found that the disproportion of the audit workload with time budgeting as the index of the fraction of professional responsibilities at the sixth level was considered as the least factor affecting professional stress.