The return rate of the questionnaires was set at 80%. To test the hypotheses, the probability value of the model fitted to the significant parameters was used. The suitability of the proposed model was examined by explaining the hypotheses in the standard estimation mode and the significance of the parameters using Smart PLS software. The results at the 5% error level showed that there was a significant relationship between the orientation of the learning objective and the performance of the audit judgment. There is a significant relationship between the orientation of goal orientation and audit performance. There is a significant relationship between goal orientation, avoidance performance and audit judgment performance. There is no significant relationship between learning goal orientation and self-efficacy. There is a significant relationship between orientation of goal orientation and self-efficacy. There is a significant relationship between goal orientation, avoidance performance and self-efficacy. There is a significant relationship between self-efficacy and audit judgment performance. Self-efficacy does not mediate the relationship between learning goal orientation and audit judgment performance. Self-efficacy mediates the relationship between orientation of orientation performance and audit judgment performance. Self-efficacy mediates the relationship between the orientation of avoidant performance and the performance of audit judgment. The complexity of the work moderates the relationship between self-efficacy and audit judgment.