Mental Functions of Auditors' Constant Criticism: a Comprehensive Interpretive Analysis

Mental Criticism Functions are a psychological approach that will help auditors 'pragmatic practices based on balancing facts with auditors' intuitive and enlightened mindsets help increase the level of audit quality. The Purpose of this research is Mental Functions of Auditors' Constant Criticism by Comprehensive Interpretive and Structuralism Model of Analysis. In this research, which is based on qualitative and quantitative methodology, first 14 university experts in the field of accounting and finance participated in the meta-analysis and Delphi section to identify the components and propositions of mental functioning of the auditors' constant criticism from 39 similar preliminary research studies. And screen them based on critical evaluation techniques In order to identify the components, the research propositions should be codified in the form of score checklists as the second step in order to get enough comments and statements identified component analysis used Delphi. In a small section, with the participation of 25 audit partners selected through homogeneous-accessible sampling, matrix questionnaires were used to try to identify the statements identified in a range of the most influential to least effective thematic propositions. The results in the qualitative analysis section indicate the existence of 3 main components in the form of 11 themes of the final propositions based on theoretical adequacy. Content reliability in the documents provided for tracking accounts and on detail in examining the accuracy of the recorded documents were determined as the most influential indicators of critical thinking in the audit profession.