بررسی رابطۀ بین دو بُعد شکاکیت و بی‌طرفیِ تردید حرفه‌ای با قضاوت حرفه‌ای حسابرس

نوع مقاله: مقاله علمی پژوهشی

نویسندگان

1 دانشجوی کارشناسی ارشد حسابرسی، دانشکدۀ علوم اقتصادی و اداری، دانشگاه فردوسی مشهد، مشهد، ایران

2 استادیار حسابداری، دانشکدۀ علوم اقتصادی و اداری، دانشگاه فردوسی مشهد، مشهد، ایران

3 دانشیار حسابداری، دانشکدۀ علوم اقتصادی و اداری، دانشگاه فردوسی مشهد، مشهد، ایران

چکیده

تردید حرفه‌ای در زمرۀ مفاهیم بسیار با اهمیت حوزه حسابرسی قرار دارد، زیرا مفهوم یادشده به طور عمده‌ای بر قضاوت‌های حسابرسی اثرگذار است. هدف از انجام این پژوهش، بررسی ارتباط بین ابعاد تردید حرفه‌ای (شامل بُعد بی‌طرفی و بُعد شکاکیت) و قضاوت‌های دیرباورانۀ حسابرس می‌باشد. در این راستا، پژوهش حاضر، با بکارگیری دو سناریوی شبه آزمایشگاهی، اقدام به پیمایش نظر 97 نفر از حسابرسان شاغل در موسسات حسابرسیِ عضو جامعه حسابداران رسمی می‌نماید. یافته‌های تحقیق نشان می‌دهد که در محیط کنترلی با ریسک بالا، ارتباط بین"بی‌طرفی و قضاوت‌های دیرباورانه"، نسبت به ارتباط بین "شکاکیت و قضاوت‌های دیرباورانه" قوی‌تر است. همچنین، ارتباط بین "بی‌طرفی و قضاوت‌های دیرباورانه" در محیط کنترلی با ریسک بالا، شدت می‌یابد. با این حال، تفاوت معنی‌داری در شدت ارتباط میان "شکاکیت و قضاوت‌های دیرباورانه" در دو محیط کنترلی دارای ریسک بالا و پایین وجود ندارد. در مجموع یافته‌های مزبور، شواهد تجربی در حمایت از دیدگاه حاکم بر استانداردهای حسابرسی مبنی بر ترجیح "بُعد بی‌طرفی نسبت به بُعد شکاکیت" فراهم می‌آورد.

کلیدواژه‌ها


عنوان مقاله [English]

An Investigation of the Relationship between Two Dimensions of Presumptive Doubt and Professional Skepticism With Professional Judgment of an Auditor

نویسندگان [English]

  • Javad Rajab Ali Zadeh 1
  • Reza Hesarzadeh 2
  • Mohammad Ali Bagher Pour 3
2 Assistant Prof., Faculty of Economic and Administrative Sciences, Ferdowsi University of Mashhad, Mashhad, Iran
چکیده [English]

Professional skepticism is among the most significant concepts of auditing. This is due to the fact that the mentioned concept has a profound impact on audit judgment. The purpose of this study is to investigate the relationship between professional skepticism (including neutrality and presumptive doubt dimensions) and the auditors' skeptical judgment. To achieve the purpose of the study, 97 auditors working in auditing institutes as certified public accountants were interviewed. This was conducted employing two quasi-laboratory scenarios that mainly take from Quadackers et al. (2014). The result showed that in a high-risk control environment, the relationship between "neutrality and skeptical judgment" is stronger than the relationship between "presumptive doubt and skeptical judgment". Moreover, the relationship between "neutrality and skeptical judgment" is intensified in a high-risk control environment. However, there is no major difference in the intensity of the relationship between" presumptive doubt and skeptical judgment" in a high and low-risk control environment. Overall, the above-mentioned findings provide empirical evidence for supporting the present viewpoint on auditing standards based on the preference of "neutrality dimension" over "presumptive doubt dimension".

کلیدواژه‌ها [English]

  • neutrality
  • Professional skepticism
  • Control environnement risk
  • Presumptive doubt
  • Professional judgment
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