Getting "Run error time '13': Type Mismatch on "DIV/0" value in cell

I am getting Run error time '13': Type Mismatch on "#DIV/0 value in cell that I have tried to address with my code not to reach this point but the vba skips implementing the first if condition (unloading the userform and exiting this condition) and results in this error over and over again.

The highlighted line in the code for debug is If ws.Cells(iRow, 32) = True Then. When the value in the cells are #DIV/0, it is normal to get this error but I tried to check beforehand and get out of the condition if this occurs.

The code goes as follows:

If ws.Cells(45, 7) = 1 Then
    Dim msg1, button1, title1, response1
        msg1 = "Are you sure you don't want to check any of the presented questions? In this case, Contractual factors category will be removed from the evaluation process and the weights will be reallocated."
        button1 = vbYesNo + vbDefaultButton2
        title1 = "Confirmation Notice"

        response1 = MsgBox(msg1, button1, title1)
        If response1 = vbYes Then
            If ws.Cells(53, 6).Value = 1 Then
                MsgBox "No single factor was selected. Thus, there are no results to be evaluated."
                Unload Me
                Call clear_data
                Dashboard.Show
                
            Else
            
                iRow2 = 2
                For iRow = 2 To 7
                    **If ws.Cells(iRow, 32) = True Then**
                        ws.Cells(iRow2, 38).Value = ws.Cells(iRow, 27)
                        ws.Cells(iRow2, 39).Value = ws.Cells(iRow, 31)
                        iRow2 = iRow2 + 1
                    End If
                Next iRow
                Unload Me
                conf.Show
            End If
        Else
            Exit Sub
        End If
Else
    iRow2 = 45
        For iRow = 45 To 51
        If ws.Cells(iRow, 6) = True Then
            ws.Cells(iRow2, 9).Value = ws.Cells(iRow, 3)
            ws.Cells(iRow2, 10).Value = ws.Cells(iRow, 4)
            iRow2 = iRow2 + 1
        End If
        Next iRow
End If
If ws.Cells(8, 32).Text = "#DIV/0!" Then
    Unload Me
    Dashboard.Show
ElseIf ws.Cells(8, 32) = 1 Then
    iRow2 = 2
    For iRow = 2 To 7
        If ws.Cells(iRow, 32) = True Then
            ws.Cells(iRow2, 38).Value = ws.Cells(iRow, 27)
            ws.Cells(iRow2, 39).Value = ws.Cells(iRow, 31)
            iRow2 = iRow2 + 1
        End If
    Next iRow
    Unload Me
    conf.Show
Else
    iRow2 = 2
    For iRow = 2 To 7
        If ws.Cells(iRow, 32) = True Then
            ws.Cells(iRow2, 38).Value = ws.Cells(iRow, 27)
            ws.Cells(iRow2, 39).Value = ws.Cells(iRow, 31)
            ws.Cells(iRow2, 41).Value = ws.Cells(iRow, 31)
            iRow2 = iRow2 + 1
        End If
    Next iRow
    Unload Me
    CPIGauge.Show

End If

I would appreciate any help regarding this error.