The Impact of Understanding Ethics and the Independence of Ethical Judgment by Emphasizing the Intervention of Auditors' Personal Value Intervention

This study examines the impact of understanding ethical principles and the independence of moral judgment by emphasizing the role of auditors' personal value intervention. The present study is an applied research in terms of method, descriptive-correlational based on structural equation modeling and in terms of data gathering, a questionnaire-based survey. The study sample was selected from the staff of audit firms in Mashhad. Due to the size of the population available, 184 questionnaires were received and analyzed. To test the hypotheses, the probability value of the model fitted to the significant parameters was used. The suitability of the proposed model was investigated by explaining the hypotheses in standard and significant coefficients estimation using Smart PLS software. The results at the 5% level of error indicated: Understanding ethics has a significant effect on ethical judgment. There is a significant impact of the independence of auditors on moral judgment. Understand the ethical principles of moral judgment There is a meaningful impact on auditors' personal value intervention role. Auditors 'independence of moral judgment There is a significant impact on auditors' personal value intervention role.