Designing a Model of Auditor's Intellectual Wisdom in Professional Judgment

Since the audit profession is a process associated with judgment, understanding the reasoning implications for reaching a level of logic in auditing judgment is a theoretical and fundamental concept in the profession. In this regard, it should be noted that tact is one of the decision-making elements in auditor's judgment that determines the level of rationality for making a wise decision and enhances the quality of audit judgment. The Purpose of this research is designing a Model of Auditor's Intellectual Wisdom in Professional Judgment. The methodology of this research is mixed (qualitative and quantitative) based on the participation of two expert groups as panel members in the qualitative sector and 30 independent auditors as statistical community members in the quantitative sector. In the qualitative part, the meta-analysis method was used to identify themes related to the characteristics of rational wisdom in professional judgment, and then through Delphi analysis of the established themes, based on two criteria of coefficient of agreement and averaged over three stages, to reach the reciprocal. The theoretical saturation point was investigated, and the results in this section confirmed the number of 20 themes out of the 14 basic themes. In the quantitative section, the approved themes were first coded and then distributed to the target population based on matrix questionnaires to identify the most influential attribute of the auditor's wise judgment in professional judgment, based on a comprehensive structural interpretive analysis method. Based on the results, the theme of adherence to the principles of professional ethics was chosen as the basic theme of professional thinking