The Effect of Skepticism and Former Background of Working with Customer on Initial Evaluation of Auditor's Judgment

The present study is planned and implemented with the aim of investigating the effect of professional uncertainty and former experiences of working with customer on initial evaluation of auditor's judgment. The given population of this research is MA students of accounting, employed in profession while studying in Azad Islamic Universities of Yazd and Fars. The sample includes 156 people that is calculated using Cochran method with unlimited population volume because the number of employed students was not clear. The instrument of data collection in this research is an international standardized questionnaire. The method of research is survey – descriptive with correlation approach. In order to analyze the hypotheses of the research we used one – variable and multi – variable regression technique. The results of hypotheses analysis show that the uncertainty of auditor affects initial evaluation of auditor's judgment. Also the former background of working with customer influences on the initial evaluation of auditor's judgment.