عنوان مقاله [English]
نویسندگان [English]چکیده [English]
Professional Judgment is one of the major elements of auditing. Auditors continually use their Professional Judgment both to judge whether the accounting treatment used by the preparers of financial statements are according to Accounting Standards and to Judge how to carry out their audits.
Recognition of the sense of auditors’ professional Judgment and factors affecting their professional judgments is essential so that the auditors judgment s are applied appropriately and this not to lead to freedom of auditors from any discipline or auditors to carry out unlimited liberty. Recognition of professional Judgment dimensions in auditing can also clarify which characters desire to make professional judgment and which environment factors influence their professional judgments.
Research findings suggest that knowledge, experience, integrity, independence, moral behavior, professional skepticism and field independence are the most important personal characteristics of auditors, which affect their professional judgment and professional oversight, accountability necessities, existence of audit programs and check lists and clarity of Accounting and Auditing Standards are the most influent audit environment factors affecting auditors’ professional judgments.