The impact of ethics, experience and competency on audit quality (With auditors professional skepticism as a moderating variable)

The main objective of this research is to explore the relationship between the audit quality and the ethics, experience and professional competence of auditors in relation to the variable of audit skepticism. The final sample used for this study includes 181 questionnaires collected by the auditors as an audit organization and others. In order to collect information, the Arumega Zarefar questionnaire (2015) was used and for data processing were used descriptive statistics and reflection model of structural equation based on variance. The results of research show that variable of audit skepticism as a moderating and influential variable between ethics, experience, professional competence and audit quality. Regarding the importance of ethics in the present study, curriculum developers in the higher education system of the country are recommended to integrate the subject of individual ethics and professional ethics in their curriculum. It is also suggested to the association of certified public accountants to consider moral education in their educational programs in order to raise the level of professional ethics of auditors.