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Rahimi, Razie, Ghanbari, Mehrdad, Jamshidinavid, Babak, Jamshidpor, Rohollah. (1401). Develop a qualitative model of professional skepticism in auditing financial statements. , (), -. doi: 10.30495/ijfma.2022.68288.1882
Razie Rahimi; Mehrdad Ghanbari; Babak Jamshidinavid; Rohollah Jamshidpor. "Develop a qualitative model of professional skepticism in auditing financial statements". , , , 1401, -. doi: 10.30495/ijfma.2022.68288.1882
Rahimi, Razie, Ghanbari, Mehrdad, Jamshidinavid, Babak, Jamshidpor, Rohollah. (1401). 'Develop a qualitative model of professional skepticism in auditing financial statements', , (), pp. -. doi: 10.30495/ijfma.2022.68288.1882
Rahimi, Razie, Ghanbari, Mehrdad, Jamshidinavid, Babak, Jamshidpor, Rohollah. Develop a qualitative model of professional skepticism in auditing financial statements. , 1401; (): -. doi: 10.30495/ijfma.2022.68288.1882

Develop a qualitative model of professional skepticism in auditing financial statements

International Journal of Finance & Managerial Accounting
مقالات آماده انتشار، پذیرفته شده، انتشار آنلاین از تاریخ 15 آبان 1401  XML
نوع مقاله: Original Article
شناسه دیجیتال (DOI): 10.30495/ijfma.2022.68288.1882
نویسندگان
Razie Rahimiorcid 1؛ Mehrdad Ghanbari email 2؛ Babak Jamshidinavidorcid 3؛ Rohollah Jamshidpor4
1Ph.D. Candidate, Department of Accounting, Kermanshah Branch, Islamic Azad University, Kermanshah, Iran
2Department of Accounting, Kermanshah Branch, Islamic Azad University, Kermanshah, Iran.
3Department of Accounting, Kermanshah Branch, Islamic Azad University, Kermanshah, Iran
4, Department of Accounting, Kermanshah Branch, Islamic Azad Kermanshah, Kermanshah, Iran
چکیده
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 247 cases of previous research findings in recent years (from 1981 to 2021 and 1370 to 1400 solar calendar). After compositing the model, the opinions of 20 experts and professors have been collected by a questionnaire in 2021 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 4 main categories and 16 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: (1) individual factors, (2) environmental factors, (3) factors related to the auditee, and (4) 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.
کلیدواژه‌ها
Audit Professional skepticism؛ Meta-synthesis؛ Shannon entropy
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