We extend the literature by providing evidence that a cultural variable, intrinsic Islamic religiosity is important in understanding auditors’ judgement in the Islamic context of Pakistan. The intrinsic Islamic religiosity theoretical construct examined is Islamic Worldview (IW) which represents deeply held enduring and stable values which are likely to be dominant in influencing professionals’ judgements. Moreover, theoretical underpinning and empirical evidence in social psychology and organisational behaviour have established the critical role of intrinsic religiosity in influencing behaviour. Our first objective is to examine whether IW impacts auditors’ judgements in the context of their acceptance of uncorroborated low-reliability client-provided evidence. Understanding the potential impact of cultural factors on auditors’ acceptance of client-provided information is an essential factor in improving audit quality. Our findings support the hypothesis that auditors with high (low) IW scores are more (less) likely to accept uncorroborated low-reliability client-provided evidence. Our second objective is to examine the relationship between IW and auditors’ preference for exercising more or less judgements. Examining this topic is important because auditing is a judgement-based process: auditors’ judgements determine audit quality and, by extension, the quality of associated financial reports. Our findings provide overall support for the hypothesis that auditors with high (low) IW scores have a preference for exercising more (less) judgement. Our findings have implications for global and national standard setters, regulators, practitioners, and researchers. The results are also relevant to global audit firms and their affiliates, particularly networks operating in Islamic countries, in ensuring global consistency of audits.

我们通过提供证据证明文化变量，固有的伊斯兰宗教信仰对理解巴基斯坦伊斯兰语境下的审计师的判断很重要，从而扩展了文献。研究的内在伊斯兰宗教理论结构是伊斯兰世界观（IW），它代表着根深蒂固的持久和稳定的价值观，这些价值观很可能在影响专业人士的判断中占主导地位。此外，社会心理学和组织行为的理论基础和经验证据已经确立了内在的宗教信仰在影响行为方面的关键作用。我们的首要目标是检查IW是否在接受未经证实的低可靠性，客户提供的证据的背景下，影响审计师的判断。了解文化因素对审计师接受客户提供的信息的潜在影响，是提高审计质量的重要因素。我们的发现支持以下假设：IW分数高（低）的审计师更有可能（较少）接受未经证实的，低可靠性的客户提供的证据。我们的第二个目标是研究IW之间的关系以及审计师倾向于行使或多或少的判断力。检查该主题很重要，因为审计是一个基于判断的过程：审计师的判断决定了审计质量，进而确定了相关财务报告的质量。我们的发现为IW分数高（低）的审计师倾向于执行更多（更少）的判断提供了总体支持。我们的发现对全球和国家标准制定者，监管机构，从业人员和研究人员都有影响。该结果还与全球审计公司及其附属机构，特别是在伊斯兰国家运营的网络有关，以确保审计的全球一致性。