Document Type : Original Article
Authors
1
PhD Student of Accounting, UAE Branch, Islamic Azad University, Dubai, United Arab Emirates.
2
Department of Accounting, South Tehran Branch, Islamic Azad University, Tehran, Iran.
3
Assistant Professor, Department of Accounting, South Tehran Branch, Islamic Azad University, Tehran, Iran.
Abstract
The present research has analyzed the auditor's professional judgment test based on big data. In terms of the research approach, the current research is a mixed exploratory research in the qualitative part and in the quantitative part; It is a descriptive-causal research. In line with the implementation of this research, first by using theoretical foundations; In control environment, accounting system, risk assessment and methods) were identified and agreed upon. The statistical population of this research is the independent accountants of the auditing organization, and the required data was collected using a researcher-made questionnaire distribution among 338 people; was collected after that; To analyze the data, inferential statistics methods such as t-test and structural equation modeling by PLS method were used. The first result of this research is to identify the dimensions and components influencing the auditor's professional judgment based on big data, which is using theoretical studies, summarizing the opinions of experts in the field of accounting and auditing, analyzing the opinions of the statistical community and receiving the opinions of experts in the fields related to the research. Also, the results of this research showed that information gathering has a positive and significant effect on auditors' professional judgment, IT based auditing has a positive and significant effect on auditors' professional judgment, control environment has a positive and significant effect on auditors' professional judgment, evaluation and effectiveness on Auditors' professional judgment has a positive and significant effect, and corrective measures have a positive and significant effect on auditors' professional judgment.
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