Presenting the proposed model of auditing with the structure of professional skepticism based on the theory of mentality and attitude

One of the most important concepts in the field of psychology, which emphasized in auditing standards, is professional skepticism, which, despite its great importance in the field of auditing, has not been well explained from a scientific point of view. Therefore, the purpose of this article is, first of all, to develop the concept of professional skepticism and explain how it plays a role in audit reports with the help of the two approaches of subjectivity and attitude, and secondly, to present the conceptual model of auditing with the approach of professional skepticism from the perspective of experts. To achieve this goal, data collected through in-depth semi-structured interviews with 15 experts during the years 2022-2023. Data analysis also done with the help of Strauss and Corbin (1998) paradigm model and through open, central and selective coding. After measuring the reliability and validity of the findings, finally, while identifying six categories including causal conditions "incentives", phenomena, contextual conditions, intervening conditions, strategic strategies and consequences "results", the proposed model also presented. Based on the findings of the research, the proposed model of the conceptual model of auditing with a professional skeptical approach includes 6 categories, 248 meaningful propositions and 81 corresponding concepts. Based on the findings of the research, the necessary strategic measures in the field of implementing the proposed model of professional skepticism in the field of auditing include identifying valid evidence, analyzing evidence, monitoring and re-reviewing the work, understanding the client and reforming the plan and planning. The findings of the research show that attitude, with the help of emotional and cognitive components, while predicting auditors' intentions and behavior, improves the predictive power of skepticism for auditors' evidence collection. Based on the findings, the final model of the research leads to the improvement of audit quality, reduction of audit risk and increase of effective audit.