Providing a Framework for Auditors' Analytical Thinking Patterns: Theme Analysis Approach and Systematic Representation Modeling

The purpose of this study is framework of auditors' analytical thinking patterns and its systematic drawing in the context of the current functions of the auditing profession. This study is considered to be exploratory and analytically mixed method. Because due to the lack of a coherent framework regarding auditors' analytical thinking patterns in judgment, this study identified the themes of the study through interviews and coding through thematic analysis. Then, using fuzzy Delphi analysis, the reliability of the identified dimensions was analyzed, and finally, in the quantitative part, systemic representation analysis was used to explain the identified organizing themes in the context of the current functions of the auditing profession. In this study, according to the theoretical saturation point in thematic analysis, 12 accounting and auditing experts participated, and in the quantitative part, 22 auditing partners with experience and specialized knowledge participated. The results of the study in the qualitative part during the 12 interviews conducted indicate the existence of 3 overarching themes, 6 organizing themes and 35 basic themes. On the other hand, the results of the system representation as a quantitative analysis showed that the critical thinking method is considered the most stimulating model of the auditors' analytical thinking, which can bring the result of the pragmatist analytical thinking method in the context of the professional auditing functions.