بررسی تاثیر قالب بندی و استقلال بر قضاوت حسابرسی با تعدیل گری تردید حرفه ای

الف. فارسی
آٖب٦ح٧سی، ضٱطظاز؛ آٖبیی چبزٞب٪ی، آضظ.٬ )1402(. سبثیط دیچیسٞیٚبض، ضسجٯ ض٣ُی حسبثطس ٬
دصیطش ضْشبض ٪بٚبضآ٦س ثط ٖؿب٬ر حسبثطسی: ٗ٪ص سًسیٞ١ط اسشٗال،٠ دژٰ٬صٰبی ٦ب٢ی ٬
ضْشبضی زض حسبثساضی، 1)8(77-92، .
اثطاٰی٧ی، اثطاٰی٥؛ اس٧بیی١ظازٮ، حدز. )1394(. س٭ٞیطیٰبی ض٫بذشی زض ٖؿب٬ر حطْٯای
حسبثطسی، ٦کبً٢بر حسبثساضی ٬ حسبثطسی، 4)13(، 74-87 .
ایش٧بزی ییسٞبٰی، سبضا؛ اٖجب٢یٗ٦س،٤ ٦ح٧سضؾب؛ ٪بخیا٦یط٪ژاز، ا٧٢یطا. )1397(. حسبثطسب٨ ذ٭ة ٬
ٖؿب٬رٰبی ثس: ٗ٪ص س٭ٞیطی ٬ سًػت، ٦ب٫ٰب٦ٯ دژٰ٬صٰبی ٦سیطیز ٬ حسبثساضی، ض٧بضٮ
چٱ٬١چٱبض، .49-25
ثبزدب، ثٱط٬ظ؛ د٭ضحیسضی، ا٦یس؛ ذسا٦ید٭ض، اح٧س. )1398(. ثطضسی سأثیط ضٰجطی زٞطٞ٭٨سبظ
غبحتٚبض ثط ٖؿب٬ر حسبثطس ٬ ٗ٪ص ٦یب٪دی آض٫بیی ثب غبحتٚبض، ٦د٣ٯ دیططْزٰبی
حسبثساضی زا٪طٟبٮ ضیطاظ, 11)1(, .29-67
سد٭یسی، ا٫٢بظ؛ ٦ح٧سی، سحط. )1399(. ثطضسی ٗ٪ص اقالیبر حسبثساضی ٦سیطیز زض سیسش٥
٫ٚشط٠ ٦سیطیز زض ضطٚزٰبی ثعضٜ س٭٢یسی زض ایطا،٨ ٪ططیٯ ی٧٣ی حسبثساضی ٦سیطیز،
.1-16 ،)46(13
ذ٭ش قی٫ز، ٦حس٩؛ ثسشب٪یب،٨ خ٭از. )1386(. ٖؿب٬ر حطْٯای زض حسبثطسی. ٦کبً٢بر سدطثی
حسبثساضی ٦ب٢ی, 5)18(, .25-57
زا٬ضی، ی٣ی؛ ضؾبظازٮ، آضش. )1393(. ٦س٠سبظی ً٦بزالر سبذشبضی ثب ٪ط٤اْعاض Smart Pls، سٱطا:٨
ا٪شطبضار خٱبز زا٪طٟبٰی.
زضیبئی، یجبس٣ًی؛ یعیعی، اٚط.٤ )1397(. ضاثکٯ اذال،ٔ سدطثٯ ٬ غالحیز حطْٯای حسبثطسب٨ ثب
ٚیٓیز حسبثطسی )ثب س٭خٯ ثٯ ٗ٪ص سًسی٫٫ٚ١سٮ ضٙ ٬ سطزیس حطْٯای(، زا٪ص حسبثساضی
٦ب٢ی، 5)1(، .79-99
ضؤیبیی، ض٦ؿب٣ً٪ی؛ ٦ح٧سی، ٦ٱسی. )1401(. اذالٔ ٬ حطْٯایٞطایی زض حسبثساضی. سٱطا:٨ ٚشبثرب٪ٯ
ْط.ٝ٫ٰ
ض٪دجطیب،٨ ٢یال؛ ضؾبیی، ٪بزض؛ یجسی، ضس٭٠؛ دب٦٘طا،٤ یسٟط. )1399(. ٗ٪ص سًسی٫٫ٚ١سٞی ضٙ ٬
سطزیس حطْٯای زض ٦س٠ ٖؿب٬ر حطْٯای حسبثطس، ٪ططیٯ خبً٦ٯض٫بسی, 3)4(, .1621-1636
33 هجله پیشرفتهای حسابداری، دوره پانسدهن، شواره دوم، پاییس و زهستاى 2041
سبزارَٓبضی، ٫٦ػ٭ضٮ؛ یعیع٦ح٧سی، ظٰطا؛ ٖبس٧یظازٮ سطاة، حسی.٩ )1399(. سأثیط زض٘ اغ٭٠
اذالٖی ٬ اسشٗال٠ ثط ٖؿب٬ر اذالٖی ثب سبٚیس ثط ٗ٪ص ٦ساذ٣ٯ اضظش ضرػی حسبثطسب،٨
چط٥ا٪ساظ حسبثسضای ٬ ٦سیطیز، 3)22(, .46-59
ی٣ی٧طازی، یجبس. )1396(. ٦س٠ یبثی ً٦بزالر سبذشبضی ثب ٪ط٤ اْعاض Amos( چبح 2(، سٱطا:٨
ا٪شطبضار ْس٘ ایسبسیس.
یعیعی، ی٭سّ؛ سذٱطی، دکط٬؛ ای٧ب٨ظازٮ، دی٧ب.٨ )1401(. سأثیط س٭ا٪بییٰبی ض٫بذشی _ ضْشبضی
حسبثطسب٨ ثط دصیطش ضیسٙ حسبثطسی، ْػ٫٣ب٦ٯ ی٧٣ی اٖشػبز ٬ ثبٛ٪ساضی اسال٦ی، 11)40(،
.337-353
ٚطی٧ی، ظٰطا؛ یًٗ٭ة٪ژاز، اح٧س؛ غ٧سی٢طٞب٪ی، ٦ح٧٭ز؛ د٭ضی٣یالٚالیٯ، ٦ح٧سضؾب. )1400(. اضظیبثی
سأثیطس٭ٞیطیٰبی ض٬ا٪ط٫بذشی ْطزی ٬ اثًبز ضرػیشی حسبثطسب٨ ثط ٚیٓیز حسبثطسی،
دژٰ٬صٰبی حسبثساضی ٦ب٢ی ٬ حسبثطسی، 13)52(، .23-52
ٚطٓی، یجسا٢طس٭.٠ )1387(. ثطضسی ٬ ٗ٪س ٪هطیٯ ضْشبضٞطایی ٣ْسٓی، دژٰ٬صٰبی ٣ْسٓی - ٚال٦ی،
.27-46 ،) 4(9
٫٦شی، ٬حیس؛ سبسب٪یب،٨ ا٦یطحسی.٩ )1401(. ٦ٱبضرٰب، سبثیطٞصاضی ٬ ٚبضآ٦سی حسبثساضا٨
٦سیطیز، ٦د٣ٯ دیططْزٰبی حسبثساضی زا٪طٟبٮ ضیطاظ، 14)1(-311، .343
٧٪بظی، ٦ح٧س؛ ٧٦شبظیب،٨ ی٣یطؾب. )1401(. ض٫بسبیی ٬ ضسجٯث٫سی ی٭ا١٦ ٦إثط ثط ٖؿب٬ر حطْٯای ٬
سػ٧یٞ٥یطی حسبثطسب،٨ زا٪ص حسبثساضی ٬ حسبثطسی ٦سیطیز، 11)43(، .189-207
٪٭ضیْطز، یسا٢ٯ؛ ْیؽد٭ض اٖس،٤ حیسض. )1391(. اثط ذس٦بر َیط حسبثطسی ٦إسسبر حسبثطسی، ثط
٪٭و ٞعاضش حسبثطس، ْػ٫٣ب٦ٯ زا٪ص حسبثساضی ٬ حسبثطسی ٦سیطیز، 1)2(، .1-13
ٰ٭،٩٦ حیسضی٣ی. )1387(. ٦س٠ یبثی ً٦بزالر سبذشبضی ثب ٚبضثطز ٪ط٤ اْعاض ٢یعض٠)چبح ز٤٬(،
سٱطا:٨ ا٪شطبضار س٧ز.
ٰ٭،٩٦ حیسضی٣ی. )1397(. ٦س٠ یبثی ً٦بزالر سبذشبضی ثب ٚبضثطز ٪ط٤ اْعاض ٢یعض٠)چبح ٰطش٥(،
سٱطا:٨ ا٪شطبضار س٧ز.
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