A model for identifying factors that affect the deviation from the Financial Statements standards with auditing approach

The value that is created by auditing financial statements is due to the auditor's judgment and in general is due to the set of professional judgments that are done within the framework of accounting and auditing standards. In the recent years many researchers have turned their attention to the issue of auditors' professional judgment,This attention underscores the importance of professional judgment. Therefore, identifying the factors that affect professional judgment can be of great help to independent auditors. Therefore, the purpose of this study is to identify the factors affecting the adjustments of financial statements with the approach of auditing judgment complexity and its level of importance. To test the hypotheses, the information of 84 companies listed on the Tehran Stock Exchange in the period between 1391-1397 has been used. The results showed that there is a negative and significant relationship between auditor size, auditor experience, board independence, institutional ownership, ownership focus and the complexity of audit judgment. There is also a positive and significant relationship between the dual role of the CEO and the complexity of audit judgment. But no significant relationship was found between time budget pressure and the complexity of audit judgment. Further the results indicate that the level of importance of the relationship between the size of the auditor, reinforces the duality of the CEO's task with the complexity of the audit judgment. But the level of importance of the relationship between the auditor's experience undermines board independence with the complexity of audit judgment.