درک حسابرسان از مفهوم تردید حرفه ای در کار حسابرسی

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Azinfar, K., Royayi, R. & Yaghoobnejad, A. (2012). The relation between Profrssional Skepticism indexes and the quality of auditing. Accountingmanagementresearchmagazine, (14): 25-35.(inPersian)

Azinfar, K., Royayi, R. & Yaghoobnejad, A. (2014). The relation between Profrssional Skepticism and professional judgement of independent auditors. Researchmagazineoffinancialaccountingandauditing, (22): 67-95.
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Bakhtiyari, N., Mojtahedzadeh, V. & Tabari, H. (2012). Effects of auditor gender on auditing quality of independent auditing.researchmagazineoffinancialaccountingandauditing, (13): 21-43.(inPersian)

Breesch, D., Branson, J. &  Hardies, K. (2010). Are Female Auditors still women: Analyzing the gender differences affecting audit quality. PresentedattheMid-AtlanticregionmeetingoftheAmericanAccountingAssociation, Long Branch, NJ. Available at SSRN: http://ssrn.com/abstract=1409964.

Center of training and researches of professional accounting and auditing of Iranian Association of Certified Public Accontants. (2009). SetoflawsandregulationsofIranianAssociationofCertifiedPublicAccontants. Tehran, (5). Naghshe iran publication. Publisher, Iranian Association of Certified Public Accountants. (inPersian)

Cohen, J., Trompeter, G. & Westermann, K.D. (2014). Professionalskepticisminpractice:anexaminationoftheinfluenceofaccountabilityonprofessionalskepticism. University of central Florida,1-46.

Dadbeh, F. & Vafadar, A. (2010). Auditing Volume1, Based on Iranian Auditing Standards, Azmoon Pardaz Certified Publice Accountants. Tehran: Kiumarspublication.(inPersian)

Ebrahimimand, M. & Sajadi, S.H. (2006). That increase the independence of the CPA. TheIranianAccountingandAuditingReview, 12(40): 61-80.
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Elias, R.Z. (2004). The impact corporate ethical values on perceptions of earnings management. EmeraldManagerialAuditingjournal,19 (1): 84-98.

Endrawes, M. & Monroe, G S. (2010). Professionalskepticismofauditors:acrossculturalexperiment. School of Accounting Univercity of New South Wales Australia, 1-40.

Esmaili Kia, G. & Molanazari, M. (2015). Psychological characteristics contributing to expertise in audit judgment.TheIranianAccountingandAuditingReview, 21 (4): 505-526. (inPersian)

Fatahi, Z., Goodarzi, A. & Hajiha, Z. (2013). The relation between Profrssional Skepticism characteristics of auditors and their judgement and decision making. Research&scientificmagazineofaccountingmanagement, (19): 43-59.(inPersian)

Groot, T., Quadackers, L. & Wright, A. (2009). Auditors' Skeptical Characteristics and Their Relationship to Skeptical Judgments and Decision. Socialscienceresearchnetwork, Available at http://ssrn.com/abstract=1478105.

Hoseini, S.H., Nikomaram, H. & Rezaei, A. (2015). Influencing factors explain the auditors' professional skepticism relying on individual aspects.JournalofManagementAccounting,(24):13-27.(inPersian)

Kathy Hurtt, R. (2001). Development of an Instrument to Measure Professional Skepticism. University of Wisconsin, Madison.

Kathy Hurtt, R. M Eining, M. & Plumlee, D. (2003). Professional Skepticism: A Model with Implications for Research, Practice and Education, Working paper. UniversityofWisconsin-Madison, (3): 1-30.

Kathy Hurtt, R. M., Eining, M. & Plumlee, D. (2008). An Experimental Examination of Professional Skepticim. Del classification.Socialscienceresearchnetwork, (c91):1-39

Khajavi, Sh. Noshadi, M. Sayrani, M. (2009). An Examination of the Effects of Experience and Task Complexity on Audit Judgments.TheIranianAccountingandAuditingReview,16 (55): 35-50. (inPersian)

Law, P. (2008). Auditors’ perceptions of reasonable assurance in audit work and the effectiveness of the audit risk model. AsianReviewofAccountingEmerald, 16 (2): 160-178.

Moazeminejad, H., Moradi, J. & Valipour, H. (2011). Auditors’perceptionsofreasonableassuranceinauditworkandtheeffectivenessoftheauditriskmodel. Firozabad marvdasht University, 51-62. (inPersian)

Mocadlo, R. P. (2012). InducingPredecisionalCognitiveDissonancetoIncreaseAuditorsProfessionalSkepticism. Goizueta Business School, Emory University,1-112.

Nikoomaram, H., Peikfalak, J., Rahnamai Roodposhti, F. & Talebnia, Q. (2013). Form and Substance and Their Gap in Accounting. TheIranianAccountingandAuditingReview, 20 (3): 27-46. (inPersian)

Piri Sagharloo, M. & Tahriri, A. (2014). Auditorsperceptionsofreasonableassuranceinauditworkwithevidenceformalaccountantsandemployeesintheauditorprofession. Tehran University Alborz Campus. (inPersian)

Publice Company Accounting Oversoght Board. (2012). Staff Audit Practice Alert, Maintaining And Applying Professional Skepticism In Audits. Washington. PubliceCompanyAccountingOversightBoard, (10): 1-16.

Zahrabi, M. (2014). Effects of Professional Skepticism on the quality of auditing. Magazineofauditor, (70): 100-106.(inPersian)