فهرست مطالب majid bemani mohamad abadi

Auditor's judgment is one of the most vital and effective issues in the auditing and decision making of financial information for users. Various studies have been conducted on the factors which obviously affect the auditor's professional judgment and professional commitment, that the most of them have examined the effects of auditors' personal characteristics on their ethical judgment. In this study, the impact of ethical ideology which includes relativistic and idealistic orientations on the professional judgment of the auditor with the mediating role of professional commitment has been examined. The essential data for this study has been collected through a comprehensive questionnaire. The sample under study includes 270 questionnaires which were completed by auditors. The results of this study pinpoint that ethical ideology does not affect the professional judgment of auditors but affects their professional commitment. Besides, professional commitment influences the auditor’s professional judgment.Keywords: Ethical ideology, professional judgment, professional commitment

Auditor’s judgment is one of the most important issues affecting the audit and decision making of financial information users. Various studies have been conducted on the factors affecting the auditor's professional judgment and professional commitment, most of which have examined the effect of the auditor's personal and ethical characteristics. In this research, the influence of political orientation as a social variable and professional commitment on auditors professional judgment as well as the impact of political orientation on auditors professional commitment have been examined. The information required for this study was collected through a questionnaire. The sample consisted of 270 questionnaires completed by auditors who are working in audit firms being a member of Iranian Association of Certified Public Accountants and Audit organization of Iran . The results of this study indicate that auditors' political orientation influences their professional judgment and professional commitment. Also, Professional commitment has an impact on the professional judgment of the auditor.