Investigating Individual Differences and Auditor’s Cognitive-Behavioral Abilities on Auditing Risk Acceptance and Presenting an Optimal Model

According to the auditing standards of the financial statements, it is for the auditor to be able to express an opinion about whether the said financial statements have been prepared in all material respects according to the auditing standards or not. This statement is always faced with a degree of risk, which is called audit risk. The main purpose 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 working partners of audit institutions and 92 executive managers of audit organizations, 243 of whom were selected and studied by simple random sampling using the Cochran formula. The tool of data collection is a questionnaire whose validity and reliability have been confirmed through statistical tests, so that the total reliability of the questionnaire was 0.822, which shows the high reliability of the research questionnaire. The results of the analysis showed that auditors' cognitive-behavioral abilities have a significant effect on the acceptance of audit risk. In the end, the optimal model and practical suggestions were presented in order to improve the cognitive-behavioral abilities of auditors.