The purpose of this study is to investigate the effect of critical thinking on the quality of internal audit performance, which according to the main elements of critical thinking in the audit process, including: emotional elements (auditor history), cognitive elements (vocational training) and behavioral elements (audit process) Three hypotheses were formulated. The method of the present study is descriptive and applied. The statistical population of this research includes all independent auditors of the auditing organization and auditing institutes. 384 questionnaires were selected from the available statistical sample size according to the applied limits. The results showed that emotional elements (auditor history) have a significant and positive effect on the quality of internal audit performance. Cognitive elements (professional learning training) and behavioral elements (implementation of the audit process) have a significant and positive effect on the quality of internal audit performance.
zeighami,P. and Pakmaram,A. (2022). The Role of Critical Thinking Auditors in quality of internal audit. Journal of Accounting and Management Vision, 5(59), 41-55.
MLA
zeighami,P. , and Pakmaram,A. . "The Role of Critical Thinking Auditors in quality of internal audit", Journal of Accounting and Management Vision, 5, 59, 2022, 41-55.
HARVARD
zeighami P., Pakmaram A. (2022). 'The Role of Critical Thinking Auditors in quality of internal audit', Journal of Accounting and Management Vision, 5(59), pp. 41-55.
CHICAGO
P. zeighami and A. Pakmaram, "The Role of Critical Thinking Auditors in quality of internal audit," Journal of Accounting and Management Vision, 5 59 (2022): 41-55,
VANCOUVER
zeighami P., Pakmaram A. The Role of Critical Thinking Auditors in quality of internal audit. Journal of Accounting and Management Vision, 2022; 5(59): 41-55.
