Designing a Model of Auditors' Cognitive Styles and Evaluating the Axes Identified in the Auditing Profession

One of the most important functions of the auditing profession is the behavior of auditors in making professional judgments that arise from their perceptual frameworks and can be effective in reducing perceptual biases and increasing information transparency of stakeholders. The purpose of this study is designing a model of auditors' cognitive styles and evaluating the axes identified in the auditing profession. The target population in the qualitative methodology was 12 academic specialists who were considered experts, both scientifically and empirically. Sampling in the field of qualitative methodology was theoretical sampling and how to determine the snowball sample. But the target statistical population is a quantitative methodology of 20 managers of the listed companies were the participants who were selected based on work experience and the level of technical and specialized knowledge through homogeneous sampling. Also, the results in the quantitative section showed that the percentage of influence of objective senses is higher than the rest of the axis and it was chosen as the most favorable axis of auditors' cognitive styles. The obtained result is the statement of the fact that objective senses as a style of inductive cognition is based on the functions of logical estimation of processes and planning of audit work, which helps auditors to use higher reliability for their opinion during professional judgment.