Evaluating the Criteria of Professional Conduct in the Independent Audit Quality Profession

Subject Areas :

Mohammad Karimabadi ¹ , Hossein Jahangirnia ² , Zohreh Hajiha ³ , Reza GholamiJamkarani ⁴

1 - Department of Accounting, Qom Branch, Islamic Azad University, Qom, Iran
2 - Department of Accounting, Qom Branch, Islamic Azad University, Qom, Iran. corresponding Author
3 - - Department of Accounting, East Tehran Branch, Islamic Azad University, Tehran, Iran
4 - Department of Accounting, Qom Branch, Islamic Azad University, Qom, Iran

Received: 2022-07-01 Accepted : 2022-09-06 Published : 2022-11-11

Keywords: ethical culture, Key words: Objectivity, Audit Inefficiency,

Abstract :

AbstractThe bankruptcy of international companies is rooted in the ignorance of accounting violations, and this ignorance is ultimately due to the decline of ethics and forgetting the mission of the auditing profession as an autonomous profession. Auditing is not just about the debtor and creditor world, but also about issues such as risk, controls, measurement of operations, and audit evidence. As a result, the audit process requires a large number of professional judgments by auditors, and these judgments and selection of procedures require professional ethics.The purpose of this study is to evaluate the criteria of professional conduct in the independent audit quality profession. This study was performed on 218 auditors of different categories who were randomly selected in 1400. In line with the purpose of the research and through theoretical studies and surveys of experts on professional independence, objectivity (neutrality), honesty, professional doubt, professional commitment, audit inefficiency and ethical culture as criteria affecting the quality of independent auditing a ritual of professional conduct.To analyze the data and test the research hypotheses, the structural equation model was used with the help of Smart PLS software. Findings from the study of the effectiveness of effective factors indicate that the criteria of objectivity (impartiality), honesty, audit inefficiency and ethical culture are the effective criteria in professional conduct in line with the quality of independent auditing.According to the results regarding objectivity (neutrality) and honesty (correctness), it can be said that the results are planned according to the theory of behavior; Regarding the result of audit inefficiency behavior, the result can be considered logical according to the theory of practice. In relation to the result obtained from the criterion of moral culture, it can be considered in accordance with Merton's theory of social and cultural structure.

References:

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