Intellectual capital components and independent auditor's opinion: a review on past studies

This paper discusses a new perspective of intellectual capital (IC) in auditing area. Researchers in this study attempted to investigate different models of IC and found that the most relative components of this capital in auditing are Human Capital (HC) and Spiritual Capital (SpC) as suggested by Ismail (1). Auditors' scholars found that some aspects such as knowledge, experience work, skills can improve the quality of auditor in audit firms. In addition the quality of auditor is depending on auditors' ethics, moral and values. The aim of this paper is to deliberate the mentioned factors in past studies and introduce them under SpC and HC as a conceptual frame work. In this paper there are some suggestions on structure of SpC, HC and their effects on independent auditor's opinion.