Thinking Style's and objectivity of the Auditor

The purpose of this research is to investigate the relationship between the thinking styles and the objectivity of the auditors. The research method has been descriptive correlational. The statistical population of the study consists of all auditors working in the audit institutions of the member of the official accountants community and the audit organization. In order to measure the variables of thinking styles, Sternberg's questionnaire (1991) and the auditor's objectivity test were used from Svanberg and O'hman Questionnaire (2017). Structural equation modeling has been used to test the research hypotheses. The results showed that the main hypothesis of the research is regarding the positive and significant relationship between the thinking styles and the auditor's objectivity. Also, there is a positive and significant relationship between executive, local, internal, external, liberal and conservative thinking styles with the objectivity of the auditors. Also, there are no significant relationships between the legislative, judicial, monarchic, hierarchic, oligarchic, anarchic and global thinking styles with the objectivity of the auditors. Keywords: Thinking Styles, objectivity of the auditors, professional judgment