Designing the structural model of the auditor's reasoning using the fuzzy interpretive structural modeling approach (FISM)

We cannot prove our claims by referring to directly experienced perceptions, quotations, or historical documents, including in audits whose main feature is the exercise of professional judgment. Judgment must be supported by strong reasoning to be considered more valuable. In this study, we introduce the factors that can improve the argument. The research methodology, which was conducted over a one-year period from February 2019 to February 2020, is mixed. In this study, with the help of 13 experts in the field of auditing, accounting and finance, with the help of Delphi method, 24 factors affecting the argument in 3 Delphi repetitions have been calculated. Also, the content validity ratio) CVR (and content validity index) is CVI (validation validation). Then, with the help of comprehensive fuzzy interpretive structural modeling method, the factors are modeled at 11 levels. It has been collected in which the discrepancy rate of 0.0024 has been reported. In the lowest level of the comprehensive structural model of comprehensive interpretation, the auditor's intelligence and experience, auditing and accounting standards and audit instructions are considered as influential factors and are at the highest level of the model. The comprehensive inclusive interpretive structure obtained enables the defense and non-bias of the text, as well as the auditor's skepticism and independence. Adequacy and transparency in information have been extracted as linking factors, which shows that the emphasis of auditors and managers on these factors can improve the strength of the auditor's reasoning. Finally, with the help of experts and research background, why the relationship and interpretation of these relationships in the model. The final count is specified.