The effect of the auditor's and employer's personality components on the development of religious attitude and the quality of audit

The growth and development of positive psychology approaches in the fields of human resource management has created a new conceptual basis for the psychology of professions and occupations, and has led to the desire to apply knowledge and skills in performing job duties according to job expectations. profession will increase and this issue can also lead to the development of ethical functions. Therefore, the purpose of this research is to investigate the effect of the auditor's and business owner's personality components on the development of religious attitude and the quality of auditors. The target population of this research was the auditors who are members of the audit organization and private sector audit institutions, who were selected through random sampling and examined in a period of 6 months. The research tool was standard questionnaires and Partial Least Squares (PLS) analysis was used to fit and test the research hypotheses. The results of this research showed that the effect of the individual characteristics of the auditor and the company of the entrepreneur has a positive and significant effect on the religious attitude and quality of auditors. By increasing the level of the auditor's personality characteristics due to the existence of effective audit expectations in improving the level of transparencies and information functions for better decision-making by shareholders, investors and analysts, ethical approaches will be strengthened in terms of religious attitudes and will make the behavior of auditors based on the knowledge of responsible philosophy Increase audit in the time of judgment and decisions.