Estimate of Auditors' Professional Maturity Functions based on the Mechanism of Action against External Pressure in the Auditing Profession

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.