The Effect of Positiveness on the Professional Judgment of Auditors

Recent advances in positive psychology have been beneficial to organizations, managers, and employees, and have created a new, different, and practical approach to developing individual, group, and organizational capacities. On the other hand, it is essential for auditors to increase their judgment skills. The aim of this study is to investigate the effect of positive thinking on the professional judgment of auditors. According to the purpose, the present study is of applied type and in terms of research implementation method, it is a description of correlation type and the data measurement and collection tool has made a researcher-made questionnaire. The statistical population consisted of 91 experts in the community of official accountants and were selected using convenience sampling method.Smart-PLS software was used to analyze the hypotheses. The results showed that individual factors affect the positive thinking of auditors and positive thinking of auditors on professional factors and professional factors on the progress and development of auditors.The results also show that positive