ارتباط بین تردید حرفه‌ای و قضاوت حرفه‌ای حسابرسان مستقل
محورهای موضوعی : حسابداری مالی و حسابرسیرمضانعلی رویایی 1 , احمد یعقوب نژاد 2 , کاوه آذین فر 3
1 - استادیار و عضو هئیت علمی دانشگاه آزاد اسلامی واحدعلوم و تحقیقات تهران
2 - دانشیار دانشگاه آزاد اسلامی تهران مرکزی
3 - دانشجوی دکتری حسابداری دانشگاه آزاد اسلامی واحد علوم و تحقیقات
کلید واژه: تردید حرفه ای, قضاوت حرفه ای, مکتب تردیدگرایی, مؤسسات حسابرسی عضو جامعه حسابداران رسمی ایران, ذهن پرسشگر,
چکیده مقاله :
در سال¬های اخیر توجه بسیاری از محققان، دانشجویان و اساتید حسابداری به موضوع قضاوت حرفه‌ای حسابرسان جلب شده است. این جلب توجه، اهمیت موضوع قضاوت حرفه‌ای را بیان می‌کند. پس شناسایی عواملی که بر قضاوت حرفه‌ای موثر هستند می¬تواند کمک بزرگی به حسابرسان مستقل بنماید. یکی از عوامل مهمی که بر قضاوت حرفه‌ای تأثیرگذار است می¬تواند تردید حرفه‌ای(تردید گرایی) باشد. هدف این تحقیق بررسی رابطه¬ی بین شاخص‌های تردید حرفه‌ای و قضاوت حرفه‌ای حسابرسان مستقل در مؤسسات حسابرسی عضو جامعه حسابداران رسمی ایران می¬باشد. در این تحقیق با استفاده از پیمایش نظرات 150 حسابرس مستقل به‌عنوان نمونه آماری و با استفاده از پرسشنامه تعدیل شده هرت و همکاران به این نتیجه رسیدیم که در مؤسسات حسابرسی عضو جامعه حسابداران رسمی ایران، بین تردید حرفه‌ای و قضاوت حرفه‌ای رابطه معنادار و مثبتی وجود دارد.
The Relationship between Skepticism and Independent Auditors' Professional Judgment Ramzanali Royaee Ahmad Yaghoob Nezhad Kaveh Azinfar (Received: 13/Apr/2014; Accepted: 13/Jun/2014) Abstract In recent years the attention of many researchers, students and professors of accounting has been attracted to the professional judgment of auditors. This attention, expresses the importance of professional judgment. Though identifying the factors that are influential on professional judgment can make a great help to independent auditors. One of the important factors that could affect the professional judgment is skepticism(skepticism orientation). The purpose of this research is to investigate the relationship between skepticism indexes and independent auditors' professional judgment in audit institutions of Iran certified accountants' society. This study, uses Hurtt et al modified questionnaire and 150 independent auditors' opinions as a sample survey. The results indicate that in audit institutions of Iran certified accountants' society, there is a positive and significant relation between skepticism and professional judgment. Key Words: Professional Skepticism, Professional Judgment, Skepticism School, Audit institutions of Iran Certified Accountants' Society, Questioning Mind.
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