Explaining And Designing The Conceptual Pattern Of The Important And Effective Factors Of Auditors' Professional Skepticism: The Grounded Theory Method

Message:
Article Type:
Research/Original Article (دارای رتبه معتبر)
Abstract:

Proper use of professional skepticism leads to high quality in the decision making process and in the correct reporting and commenting in reporting. The main objective of this research was to determine and design the conceptual model and the important factors affecting the exercise of professional skepticism auditors.This study used a qualitative research approach is based on grounded theory method.The statistical population includes experts and experts in the field of auditing, who were selected 16 as participants in the research using purposive sampling approach by sampling method. Data were collected through semi-structured interviews with general guidance method and two methods of participant review as well as review of non-participant experts in research were used to obtain data validity and reliability. As well as through coding and classification in terms of concepts and categories (content analysis), all subsets were linked. Finally, the most important factors influencing the auditors' professional uncertainty in the four axes were the criteria for recognizing the audited unit, the individual characteristics and professional abilities of the auditors, effective drivers and sources of pressure. Then there were the strategies and their consequences.And its conceptual model is designed. It is expected that the model presented in this study can be used as a basis for the professional skepticism of Iranian auditors.

Language:
Persian
Published:
Journal of Audit Science, Volume:21 Issue: 4, 2022
Pages:
267 to 296
https://www.magiran.com/p2411204  
سامانه نویسندگان
  • Hasanmaleki، Alireza
    Author (1)
    Hasanmaleki, Alireza
    Assistant Professor Acconting, Bandargaz Branch, Islamic Azad University, Bandar Gaz, Iran
  • Abdollahi، Ahmad
    Author (3)
    Abdollahi, Ahmad
    Assistant Professor Department of Accounting, Golestan Institute of Higher Education, Gorgan, Iran, Golestan Institute of Higher Education, Gorgan, Iran
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