The effect of auditors' cognitive bias on the intellectual intelligence and style of the auditor

The main goal of all auditing firms is to increase efficiency and effectiveness. Manpower at the level Organizations and companies include a set of people with countless needs. If all the needs of these people Be motivated and also have enough motivation, talents and abilities to aim They will employ that organization and vice versa if these people are assigned the responsibility well Do not act then the organization in achieving the goals as well as performing duties to the owners The contracting party will face a problem. The research hypothesis of structural equation modeling method was analyzed using Smart PLS software. According to the purpose of the research of the statistical community, auditors working in the auditing organization and auditing firms are considered members of the Iranian Society of Certified Public Accountants. The number of respondents was 304. Awareness of the existence of various forms of cognitive bias that affect auditors' decisions is the first step to overcoming them.