Abstract
Proper use of professional skepticism leads to high quality in the decision making process and in the correct reporting and commenting in reporting. The main objective of this research was to determine and design the conceptual model and the important factors affecting the exercise of professional skepticism auditors.This study used a qualitative research approach is based on grounded theory method.The statistical population includes experts and experts in the field of auditing, who were selected 16 as participants in the research using purposive sampling approach by sampling method. Data were collected through semi-structured interviews with general guidance method and two methods of participant review as well as review of non-participant experts in research were used to obtain data validity and reliability. As well as through coding and classification in terms of concepts and categories (content analysis), all subsets were linked. Finally, the most important factors influencing the auditors' professional uncertainty in the four axes were the criteria for recognizing the audited unit, the individual characteristics and professional abilities of the auditors, effective drivers and sources of pressure. Then there were the strategies and their consequences.And its conceptual model is designed. It is expected that the model presented in this study can be used as a basis for the professional skepticism of Iranian auditors.