| چکیده انگلیسی مقاله |
Objective One of the most important principles in auditing is professional skepticism. According to professional standards, skepticism is defined as the auditor's attitude toward the critical evaluation of audit evidence. Professional skepticism is an attitude that requires the auditor to have a questioning mind and critically evaluate evidence. The principle of professional skepticism is deeply rooted in auditing standards, and regulators around the world often identify a lack of skepticism as one of the fundamental reasons for audit deficiencies. However, unjustified skepticism cannot always be considered a criterion for audit deficiencies. The auditing and accounting literature considers various factors as the reason why the excess and deficiency of this factor can have different consequences. To manage possible consequences, the present study aims to present a conceptual model of auditors' professional skepticism. Methods This study is a qualitative and exploratory research project conducted by interviewing experts in the theoretical foundations of behaviorism and auditing. Information was collected using purposeful sampling with the participation of 18 experts in 2025. In the next stage, the collected factors were confirmed using Delphi analysis and the opinions of 12 previous and new experts. Results The results showed that the components affecting auditors' professional skepticism include: cultural dimensions, personality disorders, professional ethics, accountant ethics, auditor independence, trust, auditor impartiality, auditor judgment, auditor experience, auditor perception, auditor political ideology, professional commitment, fraud, auditor gender, auditor turnover, audit category, audit fee, auditor leadership style, social capital, auditor skepticism, client recognition, auditor reputation, auditor competence, auditor thoughts, auditor performance, power erosion in auditing, audit quality, auditor behavioral components, identity, company characteristics, industry characteristics, ownership structure, supervisory characteristics, information quality, company market characteristics, company risk, level of importance, board characteristics, education, auditor audit history of a client, type of auditor's previous opinion on a client, complexity of the client's work, technological nature of the client's activity, auditor's way of planning audit work, questioning mind, judgment abandonment, self-reliance, self-confidence, work pressure, workload, and motivation. These factors constitute the conceptual model of auditors' professional skepticism. Conclusion Auditors face various factors in the audit process that can affect their level of professional skepticism. Therefore, they must analyze the cases at the individual, environmental, social, and economic levels and receive the necessary training for logical prevention. They should pay special attention to the client and the characteristics of the audit environment because the client and the type of relationship with it can be factors affecting the level of professional skepticism. The way information is presented and disclosed, as well as its complexity, can increase auditors' skepticism. Therefore, professional skepticism will lead to professional judgment. |