The effect of auditors' cognitive-behavioral abilities on audit risk acceptance

The auditing profession is very similar to judging in courts. Both the judge and the auditor are faced with claims during which they collect and evaluate the supporting evidence of the parties' claims and finally give an opinion and judge based on the criteria they have. The value created by the audit of financial statements is the result of the auditor's judgment and generally results from the set of personal and cognitive-behavioral abilities of the auditors. Therefore, the main goal of this research is to determine the effect of auditors' cognitive-behavioral abilities on audit risk acceptance. The method used in this research is a survey type, analytical and comparative in nature, and in terms of collecting field information. The statistical population of this research includes 1020 managers and senior partners of auditing institutions and 92 executive managers of auditing organizations, who were studied as a total population. The results of the analysis showed that auditors' cognitive-behavioral abilities have a significant effect on the acceptance of audit risk.