Recognize the approaches of critical thinking of auditors and its representation in the form of link analysis)IQA)

Critical thinking in any profession will help the dynamism of that profession to create responsibility. Thinking that better understands employees' deviant behaviors such as financial distortion and fraud, and the auditor will have more effective understanding and intuition in such situations. This research seeks to identify the approaches of critical thinking of auditors and its representation in the form of link analysis. In order to identify critical thinking approaches in the profession, systematic search has been used in theoretical foundations with the help of accounting experts. Through link-analysis, critical thinking approaches in the profession have been identified and as a result, components of analytical ability, inferential ability and intuitive ability as Important dimensions in the formation of critical thinking in the auditing profession were identified and after confirmation of Delphi analysis, they entered the section of analysis of relationships between links and systemic effectiveness. The results showed that in order to strengthen critical thinking approaches in professional judgments, the existence of technical and specialized knowledge is considered as an important stimulus that gives consequences such as improving the level of intuition and the power of mental analysis based on the review of documents to the auditor