Testing the Effect of the Dimensions of Spiritual Intelligence on the Professional Judgments of Auditors (with Emphasis on the Complexity of Auditing Issues)

The existence of representation issues in enterprises has led to the emergence of independent auditing to comment on the quality of accounting information. On the other hand, auditors' comments on the information reviewed are based on their professional judgments, and the quality of these judgments has been a major challenge for the auditing profession. The auditing profession has always sought to determine how to evaluate the quality of auditors' professional judgments and the factors influencing its improvement. Spiritual intelligence connects and integrates various aspects of one's inner consciousness and mental and spiritual life with one's outer life and work, and thus gives one a kind of awareness of the whole world in general. The present study examines the effect of the four dimensions of spiritual intelligence in King (2008) model including on auditors' professional judgments in the face of various audit issues in terms of their complexity issues. The research subjects include 154 people from the auditors who were surveyed in 2019. Structural equation method and PLS statistical software were used to test the hypotheses. 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 more than 50% of influencing factors. Has identified and tested auditors' professional judgments. 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. The presence of spiritual intelligence in auditors can improve their professional judgments and increase the quality of their reports and comments, so this should be in formal and in-service training programs as well as in evaluation. And the promotion of auditors should be considered.