The Impact Professional Skepticism on Auditors' Assessment of the Risk of Material Misstatement with Emphasis on the Role of Organizational and Individual Learning,Experience and Time Budget Pressure

The aim of this research was to investigate the impact of professional skepticism on auditorschr('39') assessment of the risk of material misstatement by considering the moderating effect of learning..Direction test the research hypotheses, was used a scenario-based questionnaire by taking advantage the research of Hossein et al (2017). The time domain of the research is 2020. The statistical population of this research was auditors working in the auditing profession and using Cochranchr('39')s formula the number of samples was determined to be 384 and the samples were randomly selected. The collected data were analyzed using structural equation method and PLS software. The results show that the auditorchr('39')s professional skepticism has a positive effect on the risk of misstatement. The moderating effect of organizational learning on the relationship between professional skepticism and risk assessment of distortion is positive and significant, but the moderating effect of individual learning on this relationship was not confirmed. In addition, the impact of time budget pressure and experience on the relationship between professional skepticism and risk assessment of distortion was examined, and their effect was rejected. Since the behavioral characteristics of auditors and environmental conditions can affect the use of professional skepticism and assessment of the risk of distortion and the audit process in general, it is important to pay more attention to their behavioral dimensions in the audit work environment. And can reduce the error of misstatement risk assessment.