Developing the effectiveness of professional audit judgment based on the mindfulness of auditors

Alireza Kamalgharibi, M. Garkaz, A. Matoufi, Mehdi Safari Gerayli
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Abstract

Judgment in the auditing profession as a subjective criterion in the decisions of auditors has a significant role in improving the quality of decision support for analysts, shareholders, and investors in the capital market. Therefore, recognizing the qualitative characteristics in this area can help the theoretical development of improving the quality of auditors' professional judgments. The purpose of this study is to develop the effectiveness of auditing professional judgment based on the mindset of auditors. In this study, to identify the components (auditing professional judgment) and research propositions (themes of auditors' mindfulness), meta-synthesis analysis was used with the participation of 12 experts and experts in the field of accounting and financial management at the university level. In the quantitative part, the identified components and propositions in the form of matrix questionnaires were evaluated by interpretive analysis by 18 auditors with work experience and a level of technical and specialized knowledge. The results showed that the statement of inferential mindfulness is the most influential theme of intuitive judgment in auditing, which can cause auditors to perform more effectively in professional judgment. This result suggests that inferential mindfulness is a factor in intuition in professional judgment.
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以审计师的正念为基础,发展职业审计判断的有效性
审计职业中的判断作为审计人员决策的主观标准,在提高资本市场上对分析师、股东和投资者的决策支持质量方面具有重要作用。因此,认识到这一领域的质量特征有助于提高审计人员职业判断质量的理论发展。本研究的目的是在审计师心态的基础上发展审计职业判断的有效性。在本研究中,为了确定组成部分(审计专业判断)和研究命题(审计师正念主题),在12位大学层面会计和财务管理领域的专家和专家的参与下,采用了元综合分析。在定量部分,18名具有工作经验和技术和专业知识水平的审计员通过解释性分析,以矩阵问卷的形式对确定的组成部分和主张进行评价。结果表明,推理正念陈述是审计直觉判断中最具影响力的主题,它可以使审计人员更有效地进行专业判断。这一结果表明,在职业判断中,推理正念是直觉的一个因素。
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