THE RELATIONSHIP BETWEEN SKEPTICISM AND INDEPENDENT AUDITORS' PROFESSIONAL JUDGMENT

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ROYAEE RAMZANALI; YAGHOOBNEZHAD AHMAD; AZINFAR KAVEH

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Journal: The Financial Accounting and Auditing Researches Year:2014 | Volume:6 | Issue:22 Page(s): 67-95

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Title

THE RELATIONSHIP BETWEEN SKEPTICISM AND INDEPENDENT AUDITORS' PROFESSIONAL JUDGMENT

Author(s)

ROYAEE RAMZANALI | YAGHOOBNEZHAD AHMAD | AZINFAR KAVEH | Issue Writer Certificate

Keywords

PROFESSIONAL SKEPTICISMQ1

PROFESSIONAL JUDGMENTQ1

SKEPTICISM SCHOOLQ2

AUDIT INSTITUTIONS OF IRAN CERTIFIED ACCOUNTANTS' SOCIETYQ2

QUESTIONING MINQ2

Abstract

In recent years the attention of many researchers, students and professors of accounting has been attracted to the PROFESSIONAL JUDGMENT of auditors. This attention, expresses the importance of PROFESSIONAL JUDGMENT. Though identifying the factors that are influential on PROFESSIONAL JUDGMENT can make a great help to independent auditors. One of the important factors that could affect the PROFESSIONAL JUDGMENT is skepticism(skepticism orientation). The purpose of this research is to investigate the relationship between skepticism indexes and independent auditors' PROFESSIONAL JUDGMENT in AUDIT INSTITUTIONS OF IRAN CERTIFIED ACCOUNTANTS' SOCIETY. This study, uses Hurtt et al modified questionnaire and 150 independent auditors' opinions as a sample survey. The results indicate that in AUDIT INSTITUTIONS OF IRAN CERTIFIED ACCOUNTANTS' SOCIETY, there is a positive and significant relation between skepticism and PROFESSIONAL JUDGMENT.

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APA: Copy

ROYAEE, RAMZANALI, YAGHOOBNEZHAD, AHMAD, & AZINFAR, KAVEH. (2014). THE RELATIONSHIP BETWEEN SKEPTICISM AND INDEPENDENT AUDITORS' PROFESSIONAL JUDGMENT. THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES, 6(22), 67-95. SID. https://sid.ir/paper/198173/en

Vancouver: Copy

ROYAEE RAMZANALI, YAGHOOBNEZHAD AHMAD, AZINFAR KAVEH. THE RELATIONSHIP BETWEEN SKEPTICISM AND INDEPENDENT AUDITORS' PROFESSIONAL JUDGMENT. THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES[Internet]. 2014;6(22):67-95. Available from: https://sid.ir/paper/198173/en

IEEE: Copy

RAMZANALI ROYAEE, AHMAD YAGHOOBNEZHAD, and KAVEH AZINFAR, “THE RELATIONSHIP BETWEEN SKEPTICISM AND INDEPENDENT AUDITORS' PROFESSIONAL JUDGMENT,” THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES, vol. 6, no. 22, pp. 67–95, 2014, [Online]. Available: https://sid.ir/paper/198173/en

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