The,effect of professional identity moral relativism and moral idealism on the auditors opinion

With the formation of the society of official accountants and the increase of audit institutions, most of these institutions seek to attract new clients and also retain their past clients. In other words, the culture of customer orientation has spread among the partners of audit institutions. First of all, this issue damages the auditor's professional ethics (independence and impartiality) and causes a phenomenon called opinion selection. The purpose of this research is to investigate the impact of professional identity, moral relativism and moral idealism on the auditor's opinion. The current research makes it clear that the dark characteristics of auditors' personality can have adverse consequences on auditors' judgments and decisions. Since the auditor's report and his judgment and opinion can have different social and economic consequences for the interested groups; Therefore, this research can lead to the development of research on the social role of auditors. Among other things, this research showed that auditors' personality traits are an important variable in assurance services.کلیدواژه ها / Englishprofessional identity, moralrelativism, moral idealism, auditor's opinionا