Investigation the Philosophical Mentality Dimensions of Occupying Auditor in Audit Profession

The purpose of study examines the philosophical mentality dimensions of occupying auditors in audit profession. The auditors use the profession judgment in the all of Audit phase. The profession judgment will be the more precision if the philosophical mentality of auditor includes the apprehensiveness, contemplation and flexibility dimensions. The apprehensiveness of philosophical mentality is means the integrity and see things in a wider context. The contemplation of philosophical mentality is concepts the question expression about the axiomatic. The flexibility of philosophical mentality is means the creative and new thinking. The research method was descriptive and practical. In this research for the measurement of philosophical mentality used the questioner include 60 questions about philosophical mentality. The statistical population was composed of occupying auditor in audit profession. 122 auditors were selected using stratified random sampling. The result indicates that the philosophical mentality and its dimensions exist in occupying auditors in audit profession. Also, the result showed that the organizational position, the member of Iranian Association of Certified Public Accountant (IACPA) and auditor experience variables is effect on the philosophical mentality of occupying auditor in audit profession.