Pages: 23-28

Abstract

The purpose of the present research is to analyze the effect of situational factors on auditor's general judgement. Therefore, by using variables such as client trust, independence is formed as an independent variable, and auditor's general judgment is known as the dependent variable of research model. The present research method, from purpose viewpoint, has been practical and according to the implementation manner is descriptive – correlational, through the use of tools such as questioner and survey method for gathering the required information. Statistical society of this research is independent auditors who are the members of audit society and also, active auditors who work in audit companies. In order to choose a sample, accidental sampling method is used and 100 acceptable samples are gathered. Data analysis is done by Excel software and Spss18 and research results shows that among situation factors, client trust variable has had a positive relation with auditor's general judgement.