The effect of personality types A, B, C and D auditors on the content of the audit report

Document Type : Original Article

Authors
Sepideh Naderi 1
Bahareh Banitalebi Dehkordi 2
Ahmad Ghazanfari 3
1 Accounting, Islamic Azad University, Shahrekord Branch
2 Faculty of Accounting, Islamic Azad University, Shahrekord Branch
3 Faculty of Psychology, Islamic Azad University, Shahrekord Branch
Abstract
enter psychology In the field of ups and downs accounting and management caused To use the various theories and schools of psychology and by virtue of contact and human relations to explain the character and behavior in an organization  and concepts such as motivation and organizational behavior and accuracy are emphasized. Given that the first and most important component of the system,  are human beings with their different personalities  therefore, the importance of individual personality traits and behavior as a man in the organization, and  special attention was and to succeed in this area, with all the subtlety of psychology and their ability to help the management. One of the more controversial issues in psychology, personality typology. This argument, especially for those who engage in many job working with people, It is significantly important.The effect of personality types A, B, C and D auditors on the content of the audit report ,In between managers and the member institutions of the certified public accountants audit the audit of listed companies on the Stock Exchange in Tehran have discussed that. The instrument used in this study included a questionnaire 4 personality types A, B, C, D and content of the performance audit report. For data analysis, descriptive statistics and analysis of variance, one public and Levine's test was used. The results showed that the expression of plausible hypotheses, and rejected if there is a significant difference between the type of personality types and personality types there is no comment, no comment.
Keywords
personality types auditors
the content of the audit report
the audit function
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