Explain the Theory for the Conceptual Model of Auditors' Professional Skepticism: By Mixed Method

This study explains the professional skepticism from different perspectives resulting from social interactions and relationships between the auditor and the client in the field of auditing. In this context, cases such as, what forms a professional doubt; How it is used by independent auditors; How those views differ among auditors; What are the obstacles and stimuli of professional skepticism? And what are the consequences of using professional skepticism? Finally, a model was presented for the skepticism of auditors regarding the professionalism of auditing in Iran. Therefore, explaining and doubting the professionalism of human beings, both qualitatively and quantitatively. The first method of grounded theory and analysis is the interview of auditors in 1400. The most important achievement of this research can be considered as the acquisition of a paradigm model of skepticism of the auditor. Also, the model of skepticism of the explained words in different levels and dimensions based on the opinion of experts was examined and approved. It was also analyzed by LISREL and finally confirmed the suitability of the model.