Presenting a model to increase the quality of audit documentation based on moral intelligence, spiritual intelligence and behavioral background of audit partners

Message:
Article Type:
Research/Original Article (دارای رتبه معتبر)
Abstract:
Purpose

Increasing the quality of documentation can lead to an increase in audit quality and lead to an effective review and evaluation of audit evidence obtained. The present study presents a model to increase the quality of audit documentation based on the two components of moral and spiritual intelligence as well as the behavioral components of audit partners.

Method

Semi-structured interviews were designed and conducted with 16 academic and organizational experts. The method of data analysis in the qualitative part is theoretical coding based on the grounded theory method, based on which a questionnaire was designed to evaluate the quality of audit documentation and auditors' behavioral background. In then,292  questionnaires were completed by the partners of the audit institutions. To answer the research questions, Structural Equation Modeling (SEM) and confirmatory factor analysis were used.

Findings

The results of the qualitative section showed that the quality of audit documentation has eight organizational components, complexity, time budget, fees ,team characteristics, legal, cultural and appearance. Also,the components of the behavioral background include ethics, personality, cooperation and attitude. The findings of the quantitative section showed that spiritual intelligence, moral intelligence and behavioral background have a direct effect on the quality of audit documentation, and a model was presented to increase the quality of audit documentation based on spiritual intelligence, moral intelligence and behavioral background of audit partners.

Conclusion

In addition to IQ, having spiritual and moral Intelligence can also maintain the ethical behavior of auditors, and the auditors have the necessary intelligence during the review and preparation of audit documentation, so that he can in

Contribution: 

Spiritual and moral Intelligence creates a kind of internal monitoring during investigation and documentation, thus ensuring compliance with ethical principles. Therefore, according to the presented model and research findings, audit authorities can use a more accurate model to compile and control the documentation of audit files, as well as the dimension of moral and spiritual Intelligence and moral, personality, cooperation and attitude can be considered as the criteria for granting the partnership of audit institutions.

Language:
Persian
Published:
Journal Of Empirical Reasearch Of Financial Accounting, Volume:11 Issue: 1, 2024
Pages:
1 to 30
https://www.magiran.com/p2727536  
سامانه نویسندگان
  • Hemasian Kashani، Zahra
    Author (2)
    Hemasian Kashani, Zahra
    Assistant Professor accounting, accounting faculty, Saveh Branch, Islamic Azad University, ساوه, Iran
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