Developing the effectiveness of professional audit judgment based on the mindfulness of auditors

Alireza Kamalgharibi; Mansour Garkaz; alireza matoufi; mehdi safari gerayli

Articles in Press, Accepted Manuscript, Available Online from 19 February 2022

  Judgment in the auditing profession as a subjective criterion in the decisions of auditors has an important and significant role in improving the quality of decision support for analysts, shareholders and investors in the capital market. Therefore, recognizing the qualitative characteristics in this ...  Read More