The exercise of audit judgment is essential because it is impractical to perform an audit on all types of evidence. These types of evidence are considered in forming an opinion on audited financial statements, making audit judgment a determinant of the audit’s outcome. The objective of this research is to analyze the factors that affect an auditor’s judgment and decision making (JDM) during an audit. This study used an exploratory research design, with the factor analysis approach as its methodology. However, the data were collected using the questionnaire method. The questionnaire was sent to all member auditors of the Lebanese Association of Certified Public Accountants (LACPA). A total of 310 completed questionnaires were collected and analyzed. The data analysis findings indicate that the auditor’s JDM throughout the audit process is affected by three factors: personal, task, and environmental factors. The auditor’s personal factor becomes the dominant factor because it has the largest eigenvalue of 7.949. These findings demonstrate the complex and diverse nature of auditor judgment, highlighting the significance of considering audit JDM factors. Therefore, auditors may improve their abilities to make informed and effective judgments throughout the audit process by acknowledging the importance of personal, task, and environmental factors.

中文翻译：

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黎巴嫩审计事务所影响审计师判断和决策的因素分析

行使审计判断至关重要，因为对所有类型的证据进行审计是不切实际的。在对经审计的财务报表形成意见时会考虑这些类型的证据，从而使审计判断成为审计结果的决定因素。本研究的目的是分析审计过程中影响审计师判断和决策（JDM）的因素。本研究采用探索性研究设计，以因子分析法为方法论。然而，数据是通过问卷调查的方法收集的。该调查问卷已发送给黎巴嫩注册会计师协会（LACPA）的所有审计员会员。共收集并分析了 310 份已完成的问卷。数据分析结果表明，审核员在整个审核过程中的JDM受到三个因素的影响：个人因素、任务因素和环境因素。审计师的个人因素成为主导因素，因为它的最大特征值为 7.949。这些发现证明了审计师判断的复杂性和多样性，凸显了考虑审计 JDM 因素的重要性。因此，审计师可以通过认识到个人、任务和环境因素的重要性，提高在整个审计过程中做出明智和有效判断的能力。