Explaining the auditor's understanding of the responsibility against the detection of fraud from a liberal and conservative point of view

The purpose is to examine and explain the auditor's understanding of the responsibility against the detection of fraud from a liberal and conservative point of view. The current research is an applied and descriptive-correlational research in nature. The statistical population is the working and active members of the Certified Public Accountants Society of Iran in the number of 1879 people, the sample size was determined using Cochran's formula of 319 people and the samples were selected and studied using the available random sampling method. Also, to measure the conservative point of view and the liberal point of view, the questionnaire of Ogakhet (2013) and the questionnaire of Arania et al. The questionnaire of Desort et al. (2018) is used. In examining the validity and reliability of the research tool, the general structure of the research questionnaires was subject to content construct validity. Cronbach's alpha and composite reliability have also been used to measure reliability. Because these coefficients are greater than 0.7, the test has acceptable reliability. SPSS25 and Smart PLS4 software were used to investigate the relationships between variables using the structural equation modeling method. The results of the test of research hypotheses indicate that the existence of a liberal view and a conservative view have an effect on the auditors' understanding of the responsibility against the detection of fraud. And professional commitment affects auditors' perception of responsibility against fraud detection. And finally, the auditors' liberal and conservative views affect their professional commitment.