The effect of auditors' mental structure on the independent auditor's work process with emphasis on the mediating role of continuous auditing

Abstract The use of continuous auditing and monitoring tools typically involves a long continuous chain of company operations. The purpose of this research is the influence of the auditors' mental structure on the work process of the independent auditor, emphasizing the mediating role of the continuous audit process. The research hypotheses were analyzed using structural equation method through Smart PLS software. According to the purpose of the research of the statistical community, auditors working in auditing organizations and auditing institutions are considered as members of the public accountant’s society of Iran. The number of respondents was ۳۰۴. The snowball sampling method has been used to collect the required data in qualitative research. In this method, the future members of the sample are selected through the former members of the sample. Since the significance coefficients of the variables are higher than the absolute value of ۱.۹۶, the hypotheses of the research are confirmed; then it leads to believe that there is a meaningful relationship between the auditors' mental structure and the independent auditor's work process, and also continuous auditing plays a meaningful mediating role on the relationship between the auditors' mental structure and the independent auditor's work process. Continuous auditing is a vital tool for monitoring and providing assurance about business and financial information. In the international financial reporting environment, companies can benefit from the continuous audit system to ensure the quality of financial information reported online.

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Keywords: mental structure of auditors ، audit work process ، Continuous Audit