Organizational Factors and the Effect of Job Satisfaction on the Performance of Auditors

By the challenge growing in auditing, audit institutions realized the importance of giving their services with the best quality. The performance of auditors working in auditing groups can also affect the quality of the auditing and reduce the effectiveness of the collection of auditing evidence. As auditing managers’ judgment is based on the information and evidences auditors have gathered, their judgment is not different from what the employees have generated. So auditor’s performance influences the quality of auditing. Behaviors reducing quality of auditing made by what auditors have gained within the auditing period makes the documents less effective. These behaviors could have an abominable effect on quality of auditing and also prejudice reliability of this business. The aim of this research is to discover the common behaviors reducing quality of auditing among superior auditors and its relation with their job satisfaction and their commitments to the audit institution. Information needed for this research has been collected by questionnaires. 150 questionnaires have been sent to private audit institutions all over Iran. The accuracy of assumptions of this research have been examined by regression’s statistical analysis. Consequences of this research indicated that behaviors making the quality of auditing less effective have a meaningful relation with auditor’s job satisfaction and also these reducing behaviors have an indirect relevance with organizational commitments.