تجربه حسابرس و نقش آن در قضاوت موضوعات ساختار نيافته حسابرسي

Effects of Experience of Auditor and Audit unstructured Tasks on Audit Judgments

The purpose of this paper is to investigate the experiences of auditors about complex and unstructured of auditing dilemmas, such as Judgment about going-concern and auditiorʹs options. The results show that experience of auditors significantly affects on the Judgment of auditors in complex tasks. Observations are divided into experienced auditors and inexperienced auditors and separate research have done in 46 partners and auditing managers to determine the complex of subject, unstructured tasks and level of experience needed for judgment about this tasks. Finally, results show that exist a significant difference between level judgments of experienced auditors and uncaptioned auditors about unstructured tasks and experience have important effect on precision of auditing options.