Designing a Professional Skepticism Model based on Mentality and Attitudes of Auditors: Using Grounded Theory

The concept of professional skepticism in an inclusive concept is all auditing standards and auditing regulations often drafters around the world often lack the know doubt the main reason for the ineffectiveness of the audit. Despite this importance, as there is no precise and explicit definition of professional skepticism and research, theoretical coherence and integration of this issue have not offered. The purpose of this research is Designing a professional skepticism model based on the mentality and attitudes of auditors: Using Grounded Theory. The methodology of this research, as a result, is a component of developmental research, is the target of exploratory research and as a method of implementing quality work. Based on qualitative methodology, grounded data analysis (data analysis of the foundation) was carried out and interviews were conducted with necessary data and open, selective and pivot coding. Finally, the research model was designed based on the theoretical framework. Findings of the research showed that the mentality and attitude of professional hesitation are influenced by the set of individual and social factors that play a role in shaping the professional skepticism of the auditors. Then, it became clear that the consequence of the suspicious mentality of auditors could have consequences such as critical evaluation of evidence and evidence and cognitive assessment, and, on the other hand, the result of audiences' suspicious attitudes could also be associated with emotional stability and professional judgments.