Examining the effect of individual favorability on how auditors judge

The capital market is the place of interaction of two major groups, investors and investors, and accounting is the third pillar and link between these two groups. In order to establish a proper link between these two groups and in terms of the necessity of fairness, it was necessary to prepare transparent audit reports by auditors and to be approved by independent auditors. In reviewing financial reports, auditors frequently use value and professional judgments, which are subject to several factors. The purpose of the current research is to investigate the effect of individual desirability on how auditors make judgments, so the research model was formed by using individual well-being variables as independent variables, and the auditor's professional, specialized and general judgment as dependent variables. In this research, 3 hypotheses were proposed. The current research method is practical in terms of its purpose and it is correlational according to the execution method, which was collected by using the questionnaire tool and the survey method. The statistical population includes private sector auditors, 90 samples were collected using a simple random sample and the questionnaire was distributed among them. SPSS21 and EXCEL software were used to categorize and classify the data. The results of the research show that individual well-being affects the auditor's professional, specialized and general judgments.