Identifying the Aspects and Elements of auditors’ Critical Thinking; Presenting a Conceptual Model

The present research is carried out in order to identify the aspects and elements of critical thinking among auditors and present a conceptual model. Critical thinking is an analytical thinking which can guarantee the development of any profession such as Auditing. Here, a combination of quantitative and qualitative methods has been used, where the data is qualitative and data collection is through Delphi/survey. Having reviewed the existing literature of critical thinking and application of elite’s opinions, an initial model was designed and after applying the Delphi method in three stages, the ultimate model was approved. The validity and reliability of this model were approved by confirmatory factor analysis (CFA) and Cronbach's alpha. The number of elites at Delphi stage was 10 of faculty members holding Ph. D, who were also Member of the Society of Certified Auditors and had experience. Besides, at survey phase, 384 accountants were interviewed about the aspects and elements of critical thinking. Based on the results, this model of critical thinking is consisted of 14 main aspects in accordance with priority: open-mindedness, truth-seeking, self-confidence, interpretation, analysis, inquisitiveness, professional judgement, systematicity, analyticity, cognitive maturity, professional uncertainty, self-regulation and also 43 minor elements.