Identifying The Dimensions and Components and Predictive Characteristics of Professional Auditors' Judgments

Professional judgment in audit works and its process is a complicated subject which is influenced by several factors; it is necessary to identify the factors affecting professional judgment in order to clarify how individuals deserve professional judgment and what environmental, personal, and professional factors influence the professional judgment of the individuals. Therefore, the purpose of this study is to identify the individual, environmental, and professional factors that influence the prediction of auditors' professional judgment.

This research is an applied-developmental research from objective dimension, and it is a qualitative research in terms of methodology conducted by Delphi method among the audit experts and auditors with active experience in this profession. The Delphi panel consists of 20 experts in the field of auditing and certified auditors from accredited audit firms in Iran who were selected by non-probability sampling of a combination of purposeful or judgmental and snowball methods. The tool used was a closed-ended and open-ended questionnaire that was implemented in three stages, and the data were analyzed using descriptive statistics techniques, mode, in particular.