چکیده:
Auditors use professional judgment throughout the audit process. If the auditor's philosophical thinking has the comprehensiveness, reflection, and flexibility, it will lead to more professional judgment. Also, due to the increasing attention paid by audit firms to timing budgets as a measure of efficiency, their difficulties in measuring audit quality have exacerbated the potential conflict between control costs and access to high quality audits. The purpose of this study is to investigate the effect of auditor's philosophical mentality on the auditor's professional judgment as well as the effect of time budget pressure on auditor's professional judgment and the effect of time budget pressure on the relationship between auditor's philosophical mentality and auditor's professional judgment. The research method was descriptive-survey and data were collected from a questionnaire distributed among auditors of auditing organization and auditing institutes member of CAA including all audit partners, managers and supervisors. The results showed that there is a positive and significant relationship between the three dimensions of philosophical mentality and professional judgment in the auditing firms of the member of the Iranian Society of Certified Public Accountants. Due to increased budgetary pressure, non-professional behavior is also more likely to occur. Thus, the mentality of completing the work due to budgetary pressures precludes auditors from applying the optimal philosophical mindset, and this may cause the auditor to judge superficially
خلاصه ماشینی:
Investigating the effect of time budget pressure on the relationship between the dimensions of philosophical mindset and auditor professional judgment: A structural approach Zahra Fathi PhD student in Accounting, Shahid Bahonar University, Kerman, Iran Mehdi Baharmoghaddam Associate Professor of Accounting, Shahid Bahonar University, Kerman, Iran Omid Pourheidari Professor of Accounting, Shahid Bahonar University, Kerman, Iran Abstract Auditors use professional judgment in all stages of auditing.
The results of the research showed that in auditing firms belonging to the Iranian Association of Certified Public Accountants, there is a positive and significant relationship between the three dimensions of philosophical mindset and professional judgment; and time budget pressure has a negative and significant effect on the relationship between the dimensions of philosophical mindset and the auditor's professional judgment.
In fact, time budget pressure causes the auditor to set aside the philosophical mindset (seeing matters comprehensively, deeply, and flexibly) 1 Malone & Roberts 2 Glover, Hansen & Seidel 3 Sweeney & Pierce 6 set aside and judge superficially, which causes a decline in the quality of the auditor's professional judgment.
The results of their research indicate that in auditing firms that are members of the Iranian Association of Certified Public Accountants, there is a significant positive relationship between the three dimensions of philosophical mindset and professional judgment; however, the greatest effect relates to the depth dimension.
Investigating the effect of time budget pressure on the relationship between philosophical mindset dimensions and professional judgment of the auditor: a structural approach, Empirical Studies in Financial Accounting, (18) 69 (1-28) doi: 10.
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