azam rowshanali

Independence in auditing is considered as a behavioral and functional principle, a basis for the formation of auditors' professional maturity, which plays an important role in increasing the effectiveness of auditors' functions. In fact, maturity as a part of experimental and knowledge-enhancing processes in this profession can develop the field of performing effective tasks in auditors. The purpose of this research is estimate of auditors' professional maturity functions based on the mechanism of Action against External Pressure in the auditing profession. This research is mixed according to the nature of data collection, because in the qualitative part, the dimensions of professional maturity were first identified through interviews to identify the characteristics of inertia in the auditing profession and by focusing on Dybwad (2008) research, and then in quantitative part through intuitionistic fuzzy sets matrix analysis was done to determine the most effective dimension of auditors' professional maturity function based on the dimensions of inertia in auditing profession. The statistical population in the qualitative section consisted of 12 people from the auditing profession who had the necessary capabilities in terms of theoretical knowledge to develop the concept investigated in this research, and were selected through theoretical sampling and based on the snowball technique. The statistical population in the quantitative section was 24 auditors with work experience and technical and specialized knowledge level, who were selected through homogeneous sampling. The results of the research in the qualitative part indicate the existence of 3 categories, 8 components and 35 concept codes that have laid the inertial features in the auditing profession in the form of an 8-dimensional integrated model. On the other hand, the results in the quantitative section were followed based on the two goals of determining the most effective dimension of inertia in the auditing profession and the most effective function of auditors' maturity from inertia. Therefore, the results showed that, firstly, the effectiveness of rationalization in the auditor's perception is the most important process of the inertia mechanism in the auditing profession, which can help to increase independence in this field. Secondly, the most important influencing factor of auditors' professional maturity is the effectiveness of rationalism in the auditor's perception as the theme of the inertia mechanism in this profession, the auditors' confidence in reflecting the practical realities of clients.

Therefore, this study, understanding the importance of independence functions in the audit profession, seeks to identify the characteristics of inertia as a stimulus for independence in auditing Petrochemical Industry in order to act on its interpretive ranking. This research is mix method due to the nature of data collection, because first through interviews to identify the characteristics of inertia in the auditing profession and then through the checklists of the pair scale, to determine the interpretive ranking. Accordingly, in the qualitative part, is used the grounded theory and in the quantitative part are used, Delphi analysis and the interpretive ranking process. The statistical population in the qualitative section were 12 auditing professionals who, in terms of theoretical knowledge, had the necessary capabilities to develop the concept studied in this study, which were selected through theoretical sampling based on the snowball technique. The statistical population in a Quantitative part were 19 auditors with work experience in Petrochemical Industry and level of technical and specialized knowledge who was selected through homogeneous sampling. The results of the research in the qualitative part indicate the existence of 3 categories, 8 components and 35 concept codes that have laid the inertial features in the auditing profession in the form of an 8-dimensional integrated model.

Independence in auditing is one of the most basic characteristics that an auditor should have in order to adhere to the requirements and standards related to maintaining ethics and performance to improve the quality of auditing, to have inertial capabilities to resist the influence of owners. Inertial behavior triggers independence in the auditor, which leads to an increase in endurance capacity and intolerance of the client. The Purpose of this research is Auditor's Inertial Behavior against Client Influence by An Analysis Based on the Comprehensiveness of Individual Characteristics. The methodology of this research was mixed and used in the qualitative part of the grounded theory analysis based on Glaser's approach to formulate the model and in the quantitative part of the fuzzy structural interpretive analysis. Because in the qualitative part, a theoretical framework was first presented and in the quantitative part, the research sought to determine the most effective component of the auditor's inertial behavior against the influence of the client. The target population in the quality department was 12 academic specialists who were considered experts, both scientifically and empirically. The selection process was a theoretical sampling method based on the snowball technique. But the target population in a small number of 19 auditors with work experience and level of technical and specialized knowledge were selected through homogeneous sampling. This number of participants was approved because of the nature of the fuzzy interpretive matrix analysis, which emphasizes the limited number of participants in the research. The results of the research in the qualitative part indicate the existence of 3 categories, 8 components and 35 concept codes that have laid the dimensions of the auditor's inertial behavior against the client's influence in the form of an integrated 8-dimensional model. The results also indicate in a small part of the prioritization of the components of the auditor's inertial behavior in three levels of the matrix model that the third level was the most effective component and the first level was the least effective component related to each of the research categories. Therefore, it was found that focusing on the internal control center is the most effective behavioral measure in the auditor's inertia against the client's influence.