Effect of Dialectical Metaphor of Negotiation Process Auditors

Negotiation is recognized as a process in the auditing profession that is a factor in advancing a single goal, which is to improve the level of financial transparency between the auditor and the client. This process is necessary for effectiveness when it pays attention to all aspects of a negotiation to achieve common goals and is a tool for resolving potential conflicts and differences between the parties. Dialectical metaphor applications based on individual vision and philosophy of the auditor in dialogue with others to increase the effectiveness of negotiations largely due to the recognition of the other party, provided makes. The Purpose of this research is Effect of Dialectical Metaphor of Negotiation Process Auditors. The research data collection tool was a questionnaire that partial least squares analysis was used to analyze the collected data. The target population of the study was auditors who are members of the auditing organization and private sector auditing firms who were selected through random sampling and examined over a period of 6 months. Based on the results, Dialectical metaphor has a positive and significant effect on the auditors' negotiation process. In fact, the results of this study show that dialectical metaphor, which is individual approaches in expressing mental philosophy and individual insights, causes the individual not to deviate from his principles to express professional views and based on a purposeful and constructive interaction with the negotiator, the owners in the effort to resolve challenges and disagreements regarding financial performance auditing.