Identify and explain the components of sensory structure in the audit process of financial statement
Mohammad Hossein Khoshbakhtlo
1
(
PhD student, Department of Accounting, Bonab Branch, Islamic Azad University, Bonab, Iran
)
رسول عبدی
2
(
گروه حسابداری، واحد بناب، دانشگاه آزاد اسلامی، بناب، ایران.
)
Hossein Badiei
3
(
Assistant Professor, Department of Accounting, Faculty of Economics and Accounting, South Tehran Branch, Islamic Azad University, Tehran, Iran
)
Nader Rezaei
4
(
Assistant Professor, Department of Accounting, Bonab Branch, Islamic Azad University, Bonab, Iran
)
Keywords: Mental structure, independent auditors, The audit process,
Abstract :
Targeted-minded auditors stay neutral for longer, which can increase their professional skepticism and help counter biases such as customer propensity. For example, in auditing a complex estimate, purposeful-minded auditors should have a more impartial search for audit evidence and its processing. Compared to a person who moves towards executive thinking in the audit process, in addition, people with targeted thinking are more likely to pay attention to risk factors than people who are in executive thinking. The purpose of this study is to identify The components of the mental structure of independent auditors are in the auditing process. The research hypothesis was analyzed by structural equation modeling using Smart PLS software. According to the purpose of the research of the statistical community, auditors working in the auditing organization and auditing firms are considered members of the Iranian Society of Certified Public Accountants. The number of respondents was 304. Also, if the performance of independent auditors is strong and they fully observe the code of professional conduct, it will make the process of performance and reporting of independent auditors better, more efficient and more effective, and also the proper and optimal performance of independent auditors will lead to lawsuits. Legal and judicial prevention should be avoided and the process of companies' business history and income should be improved, why independent auditors have a more complete view of the company's accounting performance.