Professionalism and Auditor's Professional Judgment

The main purpose of this paper is to examine the impact of professionalism on the auditor's professional judgment.. In the present paper, in order to collect the data and the theoretical foundations of the research, the field and library methods are respectively used and the tools used in the present study are standard questionnaires and note taking. The statistical population of the research is professional auditors and accountants who are active in this field are 550 people. This information are acuired from auditing organization Website among whom the desired sample is determined and selected using respectively the Cochran’s formula and random sampling method. In the research, the approval of the relationships between variables and factors is carried out through confirmatory factor analysis and PLS modeling technique using PLS2 SMART software. In addition, using the Sobel test, the assumption of the mediator role of the professional judgment variable has been examined. The results indicated that auditors’ professionalism is effective on professional judgment. They also showed that professional judgment has an impact on the conflict between auditor and management, but professionalism doesn’t have any impact on the conflict between auditor and management and professional judgment doesn’t play a moderator role in the effect of professionalism on the conflict between auditor and management.