The Impact of Auditors’ Mental Structure Dimensions on Audit Stages
Keywords:
Auditors' mental structure, risk assessment stage, planning, implementation of operations, audit reportingAbstract
The aim of this study is to examine the impact of auditors’ mental structure dimensions on the stages of auditing. The statistical population includes all auditors employed in the Audit Organization and audit firms that are members of the Iranian Association of Certified Public Accountants during the study period. Due to the absence of official statistics, the population was considered unlimited. Therefore, Cochran’s formula for an unknown population size was used to determine the sample size. The approximate sample size was estimated at 384 individuals, which may vary depending on the participation level of the target group in the quantitative phase. A researcher-made questionnaire was designed to collect data related to this variable. To assess the auditing stages, a standardized questionnaire was utilized to measure the dimensions of this construct more precisely. Finally, structural equation modeling using the Partial Least Squares (PLS-SEM) method was employed to test the research hypotheses. The findings from the quantitative section revealed that the auditors’ mental structure has a direct and significant effect on the stages of risk assessment, planning, operational execution, and audit reporting. The results of this study can provide numerous insights and applications for standard setters, auditing profession policymakers, and other regulatory bodies in Iran’s auditing market. It can help them, through a deeper understanding of auditors’ mental structure themes, to develop mechanisms and regulations aimed at improving professional judgment and enhancing the quality of audit stages.
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