The auditing profession has a special importance and position in order to attract and maintain public trust in a society and it requires auditors to perform their duties by observing professional ethics and professional behaviors, because their ethical tendencies and unprofessional behaviors can affect the quality of auditing. affect, as a result, public trust is lost and as a result, the reputation of the entire audit profession is damaged. Based on this, it can be said that the auditor's moral inclinations are a vital factor in the formation of this profession, and identifying the influencing factors can provide the basis for promoting and improving auditors' more ethical judgments. Therefore, the main purpose of this research is to examine the role of auditor's job stress in the auditor's moral tendencies and considering the auditor's individual control. The statistical population of this research includes all auditors who are members of the Iranian Certified Accountant Society during 2019. Considering that the number of auditors who are members of the Iranian Certified Public Accountants Society is 2688, 336 auditors were selected as the sample size based on Cochran's formula. This research is descriptive-analytical in terms of data, and according to the time criterion, it is a cross-sectional research. In addition, in terms of goals, it is an applied research and structural equation method by PLS software was used to analyze the hypotheses.
The results of this research show that the impact of the auditor's job stress on the auditor's moral tendencies is positive and significant. In other words, the auditor's job stress increases the auditor's moral tendencies (the auditor's moral sensitivity and the auditor's moral judgment). Also, the findings showed that auditor's personal control has a positive and significant effect on the relationship between auditor's job stress and auditor's moral inclinations (auditor's moral sensitivity and auditor's moral judgment).