Effect of Information Choice on Auditors’ Judgments and Confidence

The main objective of this research is to explain the factors affecting the confidence of audit judgment and the impact of the right to choose, the risk of litigation, the amount of information, and the experience on audit assurance. In order to investigate the hypotheses in the research, the judgment of the participants of the audit was examined by presenting the information of a hypothetical company and the project responsibility of the project to the participants in the polling and expression of indications that there was a problem of inappropriate inventory of the hypothetical company.
The data of this research were distributed using a research design and online questionnaire in a statistical society with a judgment of 223 people. After participating in the project, the participants encountered random or equal odds in one of the scenarios that have the right to choose or not to choose to provide supplementary information and the risk of legal or legal litigation. The results of the data analysis indicate that, in situations where there is a high risk of legal litigation, less experienced auditors have a tendency to collect more information in the absence of eligibility when they have the right to choose. Also, the results indicate that having the right to opt is more reliable than auditors' judgment, and especially when there is a high risk of litigation, if this experience is high, this confidence will increase.