Develop a qualitative model of professional skepticism in auditing financial statements
سال انتشار: 1402
نوع سند: مقاله ژورنالی
زبان: انگلیسی
مشاهده: 149
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شناسه ملی سند علمی:
JR_IJFMA-8-30_018
تاریخ نمایه سازی: 29 فروردین 1402
چکیده مقاله:
Professional skepticism is one of the main aspects of auditing that can lead to risky occasions for auditors. It is also one of the most delicate and controversial issues which is discussed in practice and standards of auditing. The purpose of this study is to identify and investigate the factors affecting professional skepticism and to develop a qualitative model of professional skepticism in auditing financial statements. In order to do so, among the qualitative research methods, the meta-synthesis method, which includes septet steps, has reviewed and analyzed ۲۴۷ cases of previous research findings in recent years (from ۱۹۸۱ to ۲۰۲۱ and ۱۳۷۰ to ۱۴۰۰ solar calendar). After compositing the model, the opinions of ۲۰ experts and professors have been collected by a questionnaire in ۲۰۲۱ in order to ensure the validity of the findings. Finally, the factors that have affected the most on professional skepticism were analyzed and categorized into ۴ main categories and ۱۶ axial codes. The CASP Critical Appraisal Skills Program was used to assess validity and the Kappa coefficient was used to assess reliability. The components had appropriate validity and reliability. Findings derived from the meta-combination steps show that four main factors were identified for the professional skepticism of auditing. These factors include: (۱) individual factors, (۲) environmental factors, (۳) factors related to the auditee, and (۴) factors related to the audit firm. Factors had appropriate validity and reliability. Finally, the research findings were ranked and provided in form of a qualitative model.
کلیدواژه ها:
نویسندگان
Razie Rahimi
Ph.D. Candidate, Department of Accounting, Kermanshah Branch, Islamic Azad University, Kermanshah, Iran
Mehrdad Ghanbari
Assistant Prof., Department of Accounting, Kermanshah Branch, Islamic Azad University, Kermanshah, Iran.
Babak Jamshidinavid
Assistant Prof., Department of Accounting, Kermanshah Branch, Islamic Azad University, Kermanshah, Iran.
Rohollah Jamshidpor
Assistant Prof., Department of Accounting, Kermanshah Branch, Islamic Azad University, Kermanshah, Iran
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