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Providing a tool for measuring critical thinking in auditors: design and validation
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Hossein Arvin *   |
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Abstract: (206 Views) |
Abstract
The auditing profession faces many challenges in today's world, so auditors must be equipped with new skills, including critical thinking, in the turbulent and complex business environment of today. Past research has failed to provide a tool to identify and measure this issue in auditing. The basis of this research is to provide a tool for measuring critical thinking. Accordingly, audit documents and standards were first reviewed and analyzed to identify the position and dimensions of critical thinking in the audit process. The research method used was a survey and the questionnaire was used in two stages between experts (first questionnaire) and the target population (second questionnaire) in the Court of Audit during 1399. Findings using the sign test indicate that the cognitive dimensions of the skill Critical thinking is used in the stages of audit work including (planning, execution of audit operations, reporting, follow-up) and with a total of 28 questions it will be possible to assess the presence or absence of this skill in the auditor and in the last stage of the questionnaire The country was distributed to 308 people for validation, and using the second-order confirmatory factor analysis, most of the designed indicators had a significant correlation. Finally, using the correlation coefficient between critical thinking scores and performance evaluation score, the prediction of this structure was confirmed . Finally, it is suggested to use this tool to select and evaluate the performance of auditors with a critical thinking approach.
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| Keywords: thinking, critical thinking, auditing, measuring critical thinking |
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Full-Text [PDF 1629 kb]
(113 Downloads)
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Type of Study: Applicable |
Subject:
Management
Received: 2021/02/27 | Accepted: 2021/10/17 | Published: 2022/05/31
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