Effect of Behavioral Finance (Psychology), Communication Skills, Rhetoric and Negotiation Techniques on Quality of Auditing Matters

Purpose of the current research is to survey the effect of behavioral psychology, communication skills and rhetoric and negotiation techniques on the quality of auditing matters. The effect of the mentioned factors is gathering data and evidences of auditing with quality. The statistical population consists of three groups of audit professional staff in the audit organization and audit institutions which are members of Iran society of CPAs including audit managers, audit supervisors and auditors. 54 questionnaires were randomly distributed between professional auditors. Data was gathered by a questionnaire using Likert scale. Reliability of the study is from Cronbach’s alpha method and the answers of questionnaires are equal to 0.99. The results of the research state the confirmation of 7 hypothesis of the research including: 1) The effect of behavioral psychology, communication skills and rhetoric and negotiation techniques. 2) Developing a specialized academic auditing discipline and developing academic units based on communication skills and teaching rhetoric and negotiation skills. 3) Developing continuous educational courses for auditors using workshop and academic methods.4) Developing conditions of service training (teacher-student) by well-known successful and experienced auditors in each audit institution. 5) Interview of a psychologist with the person applying for employment for recruiting the auditor in order to approve mental health and also establishing regulations required in this career. 6) Continuous presence of the auditors in conferences related to auditing matters. 7) Auditors’ awareness about the responsibility of frauds and errors in issuing false reports which affect the quality of auditing. It is the dependent variable for the quality in auditing matters.