چکیده:
The present research has analyzed the auditor's professional judgment test based on big data. In terms of the research approach, the current research is a mixed exploratory research in the qualitative part and in the quantitative part; It is a descriptive-causal research. In line with the implementation of this research, first by using theoretical foundations; In control environment, accounting system, risk assessment and methods) were identified and agreed upon. The statistical population of this research is the independent accountants of the auditing organization, and the required data was collected using a researcher-made questionnaire distribution among 338 people; was collected after that; To analyze the data, inferential statistics methods such as t-test and structural equation modeling by PLS method were used. The first result of this research is to identify the dimensions and components influencing the auditor's professional judgment based on big data, which is using theoretical studies, summarizing the opinions of experts in the field of accounting and auditing, analyzing the opinions of the statistical community and receiving the opinions of experts in the fields related to the research. Also, the results of this research showed that information gathering has a positive and significant effect on auditors' professional judgment, IT based auditing has a positive and significant effect on auditors' professional judgment, control environment has a positive and significant effect on auditors' professional judgment, evaluation and effectiveness on Auditors' professional judgment has a positive and significant effect, and corrective measures have a positive and significant effect on auditors' professional judgment.
خلاصه ماشینی:
In pursuit of this research, first by using theoretical foundations, the dimensions, components, and indicators for predicting auditors' professional judgment were extracted, and through the Delphi method, three dimensions (including data analysis, information technology, and internal control) and ten components (including evaluation and effectiveness, corrective actions, information collection, data security, network security, information technology-based auditing, control environment, accounting system, risk assessment, and methods) were identified and reached a consensus.
The first result of this research is the identification of the dimensions and components that affect auditors' professional judgment based on big data, which was achieved using theoretical studies, gathering opinions from the accounting and auditing academic circles, collecting opinions from the statistical population, and receiving opinions from experts in fields related to the research.
Subsequent results of this research showed that information collection, information technology-based auditing, control environment, evaluation and effectiveness, and corrective actions have a positive and significant impact on auditors' professional judgment.
Based on the findings of this research, the determining and influential factors on judgment are classified into three domains including personality variables (including knowledge, experience, information processing, decision-making support tools, and prior beliefs), work variables (including form of presentation, task complexity, and risk), and environmental variables (including corporate governance and internal control, time pressure, group information processing versus individual processing, and accountability), where all three domains are inseparable components of judgment, and considering all factors is necessary in examining the quality of judgment.
Additionally, the results of this research showed that information collection, information technology-based auditing, control environment, evaluation and effectiveness, and corrective actions have a positive and significant impact on the professional judgment of auditors.
(
, 
, 
)
