Modeling the Relationship between Auditors' Spiritual Intelligence Components and Social Responsibility in the Auditing Profession; a Psychological Approach from the Perspective of Mental Judgment

The current research was conducted with the aim of studying and modeling the role of spiritual intelligence components on social responsibility. This research is practical from the point of view of the goal and descriptive survey from the point of view of data collection. The statistical population of the research includes all the auditors working in the audit institutions and the audit organization and the Audit Bureau of Iran during the year 2022, 319 people were selected as the final sample and the analysis of the results of the questionnaires as well as the hypothesis test, in the form of descriptive analysis and Inferential statistics were done using SPSS and SmartPLS software. The results showed that the effect of all the components of spiritual intelligence, except for personal meaning-making and transcendental awareness, on social responsibility was positive and meaningful, which indicates the need to review and create more sensitivity in the field of auditor training, and also, an important turning point for increasing attention to the development of skills related to Improving spiritual intelligence is in line with fulfilling social responsibility in the auditing profession.