The importance of spiritual capital of individuals (SpCis) can be traced back to the resistance of independent auditors in the face of client manager power in ethical dilemma situations. This capital which is defined as a component of intellectual capital is integrated to auditors’ livelihood. This research found some related individual factors in auditing area and classified them under SpCi. Morals, ethics, personal values, and culture are the four most related factors which are applied as dimensions of SpCi in auditing area. Hence, this paper attempts to investigate into the effect of SpCi and its four dimensions on an independent auditor’s opinion. The respondents of this research were 321 Iranian audit managers and partners. The data were collected through questionnaires, and multiple regressions were applied to analyze the data. The results showed that the SpCi and its dimensions affect an independent auditor’s opinion.

中文翻译：

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个人精神资本对独立审计师意见的影响：伊朗审计师的证据

个人的精神资本（SpCis）的重要性可以追溯到在道德困境中面对客户经理权力时独立审计师的抵抗。该资本被定义为智力资本的组成部分，已被整合到审计师的生计中。本研究在审计领域发现了一些相关的个体因素，并将其归类为SpCi。道德，道德，个人价值观和文化是在审计领域中作为SpCi维度应用的四个最相关的因素。因此，本文试图研究SpCi及其四个维度对独立审计师意见的影响。这项研究的受访者是321名伊朗审计经理和合伙人。通过问卷收集数据，并应用多元回归分析数据。