Explaining and presenting the conceptual framework of auditors' professional doubt, human values ​​and actions in this field using the structural equation model

The purpose of this study is to explain and provide a conceptual framework for auditors' professional skepticism, human values and actions in this field using the structural equation model. The present study is "descriptive" in terms of applied purpose and "descriptive" in terms of data collection method. The statistical population of the present study includes all auditors in Tehran. The sampling method in the present study is random classification and distribution of questionnaires. The sample of PLS method was determined to be 300 people and after distributing 350 questionnaires, 304 usable questionnaires were returned and analyzed. Johnson et al. (2021) and Khan and Harding Questionnaire of Basic Human Values (2020) were used.Based on the results of data analysis, there was a positive and significant relationship between self-determination value and motivation value with doubt traits. There is a negative relationship between the value of traditionalism, the value of success, the value of security, the value of benevolence, the value of hedonism, the value of power and the value of conformity, and the attributes of doubt. There is no significant relationship between the value of universality and the traits of skepticism.The research results also showed that professional skepticism The auditor has a significant relationship with further searching for audit evidence, asking more questions about audit evidence, and suspending judgment on audit evidence.