Testing the Effect of the Dimensions of Spiritual Intelligence on the Professional Judgments of Auditors

The existence of representation issues in enterprises has led to the emergence of independent auditing to comment on the quality of accounting information. Also, auditors' comments on the information reviewed are based on their professional judgments, and their quality has been a major challenge for the auditing profession. Auditing profession has always sought to determine how to evaluate the quality of auditors' professional judgments and the factors influencing its improvement. This study examines the effect of the four dimensions of spiritual intelligence in King model including on auditors' professional judgments in the face of various audit issues in terms of their complexity issues. The research subjects include 154 auditors who were surveyed in 2019. Structural equation method and PLS software were used to test the hypotheses. Results show, all four dimensions of spiritual intelligence have a significant effect on the professional judgments of auditors at different levels of auditing subjects. The coefficient of determination of unstructured, structured and semi-structured professional judgment variables is (0.87), (0.74) and (0.91), respectively, and shows that the research model has identified and tested more than 50% of auditors' professional judgments influencing factors. Of course, the dimensions of transcendental awareness and the Conscious State Expansion have not had a significant effect on auditors' judgments only in semi-structured matters. Presence of spiritual intelligence in auditors can improve their professional judgments and increase the quality of their reports and comments, so this should be considered in training programs and in evaluation and the promotion of auditors.