The current study investigates whether the cognitive neuroscience dimension affects auditors\\\\\\\\\\\\\\\' judgment in an increasingly competitive emerging audit market. In addition, other influential dimensions, including \\\\\\\\\\\\\\\"identity characteristics\\\\\\\\\\\\\\\", \\\\\\\\\\\\\\\"biological characteristics and moral values and spirituality,\\\\\\\\\\\\\\\" and “environment “are considered. The research is a descriptive survey, and the statistical population consists of independent auditors. The field survey and questionnaire were used for data collection. The results generally show that the cognitive neuroscience dimension affects auditors\\\\\\\\\\\\\\\' judgment positively. Among them, “the auditor’s selectivity about which problems to solve”, “the auditor’s level of attention”, and “the level of concentration” are the most important factors. In addition, other investigated dimensions, including “identity characteristics\\\\\\\\\\\\\\\", \\\\\\\\\\\\\\\"biological characteristics and moral values and spirituality,\\\\\\\\\\\\\\\" and “environment, “ are considered influential factors. The findings imply that different neuroscience factors that require more research in this area affect auditors’ judgment and performance. Studying cognitive neuroscience factors as a newcomer to the audit literature can help auditors improve their professional judgments and opinions, resulting in reduced audit risk and increased audit quality. It can also develop a new era in interdisciplinary studies by associating decision-making with cognitive theories and implementing neuroscience related technologies

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