Provides a template for understanding auditor's skepticism with a content analysis approach

Understanding the causes and factors affecting the professional skepticism of auditors is a topic that is nowadays considered as one of the psychological and behavioral areas of auditing and reviewing financial statements and can play an important role in improving the transparency of financial statements. The purpose of this research is Provides a template for understanding auditor's skepticism with a content analysis approach. Based on this, the research method is a combination (qualitative and quantitative) because firstly, through a checklist based on theoretical foundations and distribution among panel members, which included 16 financial, accounting, economics and management experts, the components of the model of doubt Identify professional auditors and be approved by Delphi. Then, by preparing a researcher-made questionnaire, 63 auditors were selected through available sampling method and their results were analyzed using PLS software. According to the results of the research in qualitative dimension, 4 main components and 13 sub-components were determined as components of the model. In the quantitative part, the results of the regression model test showed that psychological characteristics, personality traits, professional skills and environmental factors have a positive and significant effect on professional skepticism of the auditors.