Identifying and ranking the dimensions and components affecting the quality of auditing based on spirituality and moral atmosphere in the workplace by Delphi and Shannon entropy technique .

The degree to which users of financial statements rely on auditing depends on the quality of the audit performed . despite the importance of audit quality for the stability of financial and capital markets, much of the research that examines this issue still discusses the definition of components and criteria for measuring audit quality . because the quality of auditing is multifaceted and several factors directly and indirectly affect it . factors related to the work environment such as spirituality and moral atmosphere can play a role in this regard . this article, which is part of a research, aims to develop and refine the effective components and indicators in this filed. Therefore the purpose of this study is identifying the components and indicators affecting the quality of auditing based on spirituality and moral atmosphere in the workplace and also to ranking of its components . in order to conduct this research that was done in 1399, through Delphi method , the theories of fifteen experts were collected in two stages in the form of interviews and questionnaires . The obtained data were analyzed in the final step using Shannon entropy technique . Findings showed that the most important dimension affecting the improvement of audit quality is the leadership style . followed by organizational, psychological and individual dimensions , respectively . Finally , 4 dimensions , 12 components and 52 indicators were identified , the weight of the dimensions and the order of their importance are shown .