Development of a qualitative model of auditors' professional competence From the point of view of partners

Competence of managers is one of the important points in audit quality. The main goal of this research is to explain the dimensions of professional competence of accountants and to identify the consequences of it using the approach based on the theory of foundation data, which can be an active and continuous process, which can strengthen leadership and consequently audit quality. The current research is of the qualitative research type, therefore, an in-depth and semi-structured interview was conducted with 15 people from the partners of the accounting institutions and managers of the public accountants society of Iran, which was selected using the purposeful sampling approach and the snowball method during the year 1401. Sampling continued until the stage of theoretical saturation in the collected information. To obtain the validity and reliability of the research, some of the methods that are used to validate the model and the results of qualitative research, such as: angling (consensus/triangulation), member control (check by members) and evaluation based on 10 indicators. Strauss and Corbin acceptability was used. Then, the dimensions of auditors' professional competence in the form of causal conditions, background conditions and intervening conditions are analyzed and based on the existing strategies and according to the paradigmatic model of the process of formation of auditors' professional competence, the resulting consequences include consequences in the efficiency dimension. and the effectiveness and consequences in the behavioral dimension (responsiveness and trust) were compiled and in the quantitative part of the research, to fit the model, a questionnaire was created by the researcher, designed and distributed among the auditors, and was analyzed by the method of structural equations and using Lisrel software. It was analyzed and finally, the results of the quantitative phase confirmed the suitability of the model.