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Bezrodnyi, Mikhailo. "DETERMINATION OF AUDIT TIME OF QUALITY MANAGEMENT SYSTEMS." Avtoshliakhovyk Ukrayiny, no. 3 (259) ’ 2019 (October 17, 2019): 8–15. http://dx.doi.org/10.33868/0365-8392-2019-3-259-8-15.
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It’s given an approach for determination and calculation by Certification Bodies the audit time of quality management systems for all types of audits (initial management systems certification audits: stage 1 plus stage 2, surveillance audits, re-certification audits) on consideration of size, structure, types of activities, processes, products, services and complexity of quality management systems of client organizations. The methodology for determining audit time of quality management system takes into consideration the type of audit to be conducted and any type of locations of a client organization (e.g. permanent site or temporary site, that both may be physical or virtual site), remote auditing activities (off-site activities) and whether an organization operated a management system over multiple sites, various working shifts or outsourced part of its functions or processes for externally provision (outsourcing). This methodology also is considered by taking into account factors for it’s adjustments that need to be considered to increase or decrease audit time. An algorithm of calculation of labour-intensiveness of activities for quality management system evaluating has been developed. It’s considered an application of the algorithm on the example of an imaginary organization. The adoption of the methodology for determining audit time of quality management system for all types of audits will be useful for application to different interested parties, such as certification bodies or theirs clients or others. Keywords: audit, audit day, audit time of quality management system, certification audit, duration of quality management system audit, effective number of personnel, multi-site management system, permanent site, risk, quality management system, recertification audit, risk category, surveillance audit, temporary site, virtual site.
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Sellu, D. "Time to audit audit." BMJ 312, no. 7023 (January 13, 1996): 128–29. http://dx.doi.org/10.1136/bmj.312.7023.128a.
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Aswar, Khoirul, Fahmi Givari Akbar, Meilda Wiguna, and Eka Hariyani. "Determinants of audit quality: Role of time budget pressure." Problems and Perspectives in Management 19, no. 2 (June 21, 2021): 308–19. http://dx.doi.org/10.21511/ppm.19(2).2021.25.
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There are many problems related to audit quality, which are often associated with audit failures. Internal government auditors in Indonesia also have issues with audit quality. Therefore, this study aims to present empirical evidence on the relationship between independence, competence, motivation, and audit quality. It will also determine the moderating effect of time budget pressure on the relationship between factors and audit quality. Data of this study were collected through a google form, in which 57 questionnaires were sent to internal auditors of government within the Principal Inspectorate of Indonesia’s Supreme Audit Institution for at least two years. The study adopted a quantitative approach using purposive sampling. Data were analyzed using Structural Equation Modeling (SEM) with PLS version 3.0. The result findings of this study revealed that competence and motivation have a significantly positive effect on the quality of audit while independence does not. Time budget pressure does not significantly moderate such a relationship. In addition, these results have several significant implications for internal auditors as an object of consideration and evaluation relating to audits in the government sector, and information for government internal auditors to improve and maintain the quality of audit.
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Noviani, Lona, and Najla Putri Yani. "EFEK MODERASI TIME BUDGET PRESSURE TERHADAP KUALITAS AUDIT." Progress: Jurnal Pendidikan, Akuntansi dan Keuangan 4, no. 2 (August 24, 2021): 187–204. http://dx.doi.org/10.47080/progress.v4i2.1473.
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This study aims to examine the effect of due professional care, experience and accountability on audit quality with the moderation of the time budget of pressure. The study was conducted at 17 KAP Banten Province with a total sample of 52 respondents. Data analysis used the SEM-PLS method by testing the measurement model and structural model. The results of hypothesis testing show that due professional care has a positive effect on audit quality, so the higher the auditor performs due professional care, the better the audit quality will be. Experience has a positive effect on audit quality, so the more experienced the auditor is in carrying out his duties, the better the audit quality will be. Accountability has a positive effect on audit quality, so that auditors who carry out accountability well can make their audit results more qualified. There is no moderation of time budget of pressure on the effect of due professional care on audit quality. Time budget of pressure will not interfere with the quality of audits produced by professional auditors. There is no moderation of time budget of pressure on the effect of experience on audit quality. Time budget of pressure will not interfere with audit quality resulting from auditors who have high experience in conducting audits. There is no moderation of time budget of pressure on accountability to audit quality. Auditors with high accountability are not bothered by time budget of pressure in producing high audit quality.
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Potdar, Dr, Jyotsna, and Dr, Hemant Damle. "Time-Motion Study to Audit Minor Endoscopy Operation Theatre time Utilization." International Journal of Scientific Research 1, no. 7 (June 1, 2012): 140–41. http://dx.doi.org/10.15373/22778179/dec2012/49.
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Smyth, L. G., Z. Martin, B. Hall, D. Collins, and K. Mealy. "Time to audit." Irish Journal of Medical Science 181, no. 3 (September 9, 2011): 297–300. http://dx.doi.org/10.1007/s11845-011-0727-z.
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Nabila, Farhah, and Siti Hartinah. "Determinan Kualitas Audit Dengan Tenure Audit Sebagai Variabel Moderasi." Jurnal Akuntansi dan Governance 2, no. 1 (July 16, 2021): 40. http://dx.doi.org/10.24853/jago.2.1.40-52.
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This study aims to examine various factors that can affect audit quality moderated by tenure audit. The data analysis method used is the Moderated Regression Analysis. The results of this study indicate that independence, audit fees, and tenure audits have a positive and significant influence on audit quality. Meanwhile, time budget pressure has a negative and significant effect on audit quality. And tenure audit moderates independence, time budget pressure, audit fees have a positive and significant influence
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Lestari, Melati Ayu, Sutrisno T, and Aulia Fuad Rahman. "Auditors’ professional commitment, time budget pressure, independence, and audit quality." International Journal of Research in Business and Social Science (2147- 4478) 9, no. 6 (October 31, 2020): 263–73. http://dx.doi.org/10.20525/ijrbs.v9i6.919.
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This study aims to investigate the effect of auditors’ professional commitment and audit time budget pressure on audit quality mediated by auditors’ independence at the Republic of Indonesia Supreme Audit Agency (BPK RI). This study applies explanatory research with a questionnaire method. The survey was conducted in mid-2020. The questionnaire was distributed to the head office and representative offices of BPK RI in 34 provinces. The samples of this study were 132 auditors of BPK RI throughout Indonesia. Data analysis used the Partial Least Square test to examine the influence of the variables of auditors’ professional commitment, audit time budget pressure, auditors’ independence, and audit quality. The results of this study conclude that audit quality can be influenced by auditors’ professional commitment either directly or indirectly through auditors’ independence, while audit time budget pressure only indirectly affects audit quality through auditors’ independence. These findings indicate that the majority of BPK RI auditors have conducted quality audits because the majority of BPK RI auditors are parties with high professional commitment and parties who can work professionally under audit time budget pressure in every audit assignment by maintaining their independence. This is evidenced by the majority of BPK RI auditors who cannot be influenced by personal interference or closeness with the audited entity to produce quality audit reports (LHP).
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Stankevič, Evelina. "Performance audit analysis done by the national audit office of Lithuania." Buhalterinės apskaitos teorija ir praktika, no. 14 (December 18, 2013): 41–51. http://dx.doi.org/10.15388/batp.2013.13441.
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Performance audit is identified as one of the relatively newly developed type of audit, in which the reactivation of research was observed only in the twentieth century. The need to analyse and develop a new type of audit is associated with the changes occurred and on-going in business and public administration, and also with other factors such as social, political, economic, technological changes and other.
Evaluation and improvement of entities becomes more and more important and substantial in accordance with the development of a new approach in public sector, public administration and asset management. The definition and implementation of the new public management paradigm has influenced this process as well. In light of new circumstances the importance of evaluation performance audit is growing rapidly.
This paper briefly summarizes and evaluates the theoretical basis of the performance audit, the reasons for the performance audit examination, importance of improvement and adaptation of analysis.
Particular attention was given to performance audit analysis which was done by the National Audit Office of Lithuania. The purpose of the paper is to examine performance reports published by the National Audit Office of Lithuania and statistic data for 2010-2012. Survey was conducted in accordance with the composition of performance audits operational process of auditing and the performance audits timeframe trend.
The study revealed that in 2010 year was performed 41 percent of all conducted performance audits in 2010-2012 year, while in 2011 and 2012 – 29,5 percent. It was also found that over 54 percent of performance audits were conducted with pre-and main studies. Mainly performance audit conducted with pre-and main studies were in 2012 year and reached 68,2 percent from all conducted performance audits that year. The lowest rate was in 2010 year and it reached 46,7 percent from all conducted performance audits. Analysis of the performance audits conducted with pre-and main stages according to duration of each stage showed that time off each stage fulfilment has grown during the period of 2010-2012. Analysis of pre-stage period showed that it has increased by 8,3 percent from 2010 to 2012, without consideration of the reporting time. The reporting time after a preliminary investigation grew by 14,3 percent, main study fulfilment period increased by 26,8 percent, and reporting time after the main study – 2,6 percent.
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Houston, Richard W. "The Effects of Fee Pressure and Client Risk on Audit Seniors' Time Budget Decisions." AUDITING: A Journal of Practice & Theory 18, no. 2 (September 1, 1999): 70–86. http://dx.doi.org/10.2308/aud.1999.18.2.70.
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In the current competitive and litigious audit environment, auditors must appropriately balance cost control and effectiveness when planning audits. This study experimentally examines the joint effects of fee pressure and client risk on audit seniors' planning judgments and decisions. Consistent with predictions, seniors' budgeted audit hours and inherent risk assessments suggest that seniors are less responsive to increased risk in the presence of fee pressure. Fewer budgeted audit hours in the presence of fee pressure may improve short-term profitability but may not be in accordance with professional standards and the firm's interest if audit effectiveness is compromised. Further analyses suggest that, in the presence of increased client risk, seniors planned fewer audit procedures when fee pressure was present than when it was absent, with decreases most likely for less reliable audit procedures and low-risk audit areas. Finally, in the presence of increased client risk, seniors expected to work more hours than budgeted, regardless of the level of fee pressure.
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Badollahi, Ismail, Andi Arman, Abd Salam, and Linda Arisanti Razak. "TIME BUDGET PRESSURE, KOMPLEKSITAS AUDIT DAN KUALITAS AUDIT." BALANCE: Economic, Business, Management and Accounting Journal 17, no. 2 (July 29, 2020): 65. http://dx.doi.org/10.30651/blc.v17i2.5269.
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ABSTRACT The purpose of this study is to examine the effect of time budget pressure and audit complexity on audit quality. The population and sample of this study used all auditors KAP in Makassar City. Determination of the sample was selected by purposive sampling method with the criteria of respondents not limited by the position of auditors in KAP (partners, managers, seniors and auditor staff) so that all auditors who work in KAP can be respondents. Hypothesis testing uses multiple linear regression analysis. The analysis shows that time budget pressure has a negative effect on audit quality. However, audit complexity does not affect audit quality. This illustrates that if the auditor has time pressure in carrying out his work will have an impact on the decline in audit quality, but the complexity of the auditor's work if it does not have time pressure in carrying out the audit does not have an impact on the decline in audit quality. Keywords : Audit Complexity; Audit Quality; Time Budget Pressure ABSTRAKPenelitian ini bertujuan untuk menguji pengaruh time budget pressure dan kompleksitas audit terhadap kualitas audit. Populasi dalam penelitian ini adalah semua auditor di Kantor Akuntan Publik di Kota Makassar. Sampel dipilih dengan metode purposive sampling dengan kriteria responden tidak dibatasi oleh posisi auditor dalam KAP (mitra, manajer, senior dan staf auditor) sehingga semua auditor yang bekerja di KAP dapat dimasukkan sebagai responden. Hipotesis diuji dengan teknik analisis data yang digunakan dalam penelitian ini adalah analisis regresi linier berganda. Hasil analisis menunjukkan bahwa time budget pressure berpengaruh negative terhadap kualiatas audit. Namun, kompleksitas audit tidak berpengaruh terhadap kualitas audit. Hal ini menggambarkan bahwa jika auditor mempunyai tekanan waktu dalam melaksanakan pekerjaannya akan berdampak terhadap penurunan kualitas audit, akan tetapi kompleksnya pekerjaan auditor jika tidak mempunyai tekanan waktu dalam melaksanakan audit tidak berdampak terhadap penurunan kualitas audit. Kata Kunci : Time Budget Pressure; Kompleksitas Audit; Kualitas Audit
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Karawan, Ibrahim. "Time for an Audit." Journal of Democracy 13, no. 3 (2002): 96–101. http://dx.doi.org/10.1353/jod.2002.0045.
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Ismail, Hashanah, Asna Abdullah Atqa, and Hamimah Hassan. "First Time Reporting of Key Audit Matters (KAM) by Malaysian Auditors." International Journal of Engineering & Technology 7, no. 3.30 (August 24, 2018): 30. http://dx.doi.org/10.14419/ijet.v7i3.30.18149.
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This paper reports on the early first cohort of Audit Reports issued by external auditors in response to the requirement of ISA 701, Communication of Key Audit Matters (KAM) in the Auditor’s Report, which became effective for audits of financial statements on or after 15 December 2016. Based on 15 Audit Reports of financial statements for year ending 31 December 2016 available in early 2017, this paper reports that only one out of 15 had a disclaimer and no KAM reported for the audit as ISA 701 specifies that no KAM should be reported following a disclaimer. The other fourteen audit reports were all clean reports with the number of KAMs reported ranging from one to five. The highest most significant audit matter reported was revenue recognition and inventory valuation followed by asset impairments of both tangible and intangible assets. Justifications by auditors of matters considered most significant ranged from no additional information (it is most significant because it is material) to articulate explicit link with business model and industry specific factors thus compliance with disclosure of KAM may be compliance de jour rather than compliance de facto. Despite the additional requirement to disclose KAM, this study finds no evidence of audit delays. All KAMs disclosed are elaborations of and related to a client’s significant accounting policies choice. From KAM disclosures, readers of audit reports now are informed of the audit risk areas where estimates were made and judgments prevailed challenging auditors to exercise greater skepticism. This preliminary finding provides pointers for greater research into the cost benefits and communicative value of KAM disclosure in the Audit Reports of Listed companies in Malaysia.
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Supriyati, Dian Oktaviana Dan. "Dampak Time Pressure, Audit Switching, Audit Tenure dan Religiusity Terhadap Kualitas Audit." Tangible Journal 6, no. 1 (May 22, 2021): 15–24. http://dx.doi.org/10.47221/tangible.v6i1.177.
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Penelitian ini bertujuan untuk menganalisis pengaruh tekanan waktu, rotasi audit, audit tenur dan religiusitas terhadap kualitas audit pada Kantor Akuntan Publik di Surabaya. Populasi dalam penelitian ini adalah auditor yang bekerja di Kantor Akuntan Publik di wilayah Surabaya yang sesuai dengan direktori yang diterbitkan oleh IAPI 2019. Variabel independen yang digunakan dalam penelitian ini adalah tekanan waktu, rotasi audit, audit tenur, dan religiusitas. Teknik pengambilan sampel yang digunakan dalam penelitian ini adalah purposive sampling. Metode untuk mendapatkan sampel penelitian dengan mengumpulkan data primer. Data diperoleh dengan menggunakan kuesioner yang disebarkan langsung ke Kantor Akuntan Publik di wilayah Surabaya, berjumlah 85 dan diperoleh 62 kuesioner yang dapat diproses. Teknik analisis data yang digunakan adalah SPSS versi 26. Analisis menunjukkan bahwa audit tenur dan religiusitas berpengaruh terhadap kualitas audit. Sementara tekanan waktu dan rotasi audit tidak berpengaruh terhadap kualitas audit
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Guryel, E., K. Acton, and S. Patel. "Auditing Orthopaedic Audit." Annals of The Royal College of Surgeons of England 90, no. 8 (November 2008): 675–78. http://dx.doi.org/10.1308/003588408x318147.
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INTRODUCTION Clinical audit plays an important role in the drive to improve the quality of patient care and thus forms a cornerstone of clinical governance. Assurance that the quality of patient care has improved requires completion of the audit cycle. A considerable sum of money and time has been spent establishing audit activity in the UK. Failure to close the loop undermines the effectiveness of the audit process and wastes resources. PATIENTS AND METHODS We analysed the effectiveness of audit in trauma and orthopaedics at a local hospital by comparing audit projects completed over a 6-year period to criteria set out in the NHS National Audit and Governance report. RESULTS Of the 25 audits performed since 1999, half were presented to the relevant parties and only 20% completed the audit cycle. Only two of these were audits against national standards and 28% were not based on any standards at all. Only a third of the audits led by junior doctors resulted in implementation of their action plan compared to 75% implementation for consultant-led and 67% for nurse-led audits. CONCLUSIONS A remarkably large proportion of audits included in this analysis failed to meet accepted criteria for effective audit. Audits completed by junior doctors were found to be the least likely to complete the cycle. This may relate to the lack of continuity in modern medical training and little incentive to complete the cycle. Supervision by permanent medical staff, principally consultants, and involvement of the audit department may play the biggest role in improving implementation of change.
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Maksymov, Eldar M., Mark W. Nelson, and William R. Kinney. "Budgeting Audit Time: Effects of Audit Step Frame and Verifiability." Behavioral Research in Accounting 30, no. 1 (September 1, 2017): 59–73. http://dx.doi.org/10.2308/bria-51923.
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ABSTRACT Auditors must ensure that their audit plans budget sufficient time for key audit steps. Research has shown that insufficient audit time budgets can be detrimental to audit quality. We examine whether framing audit steps negatively (e.g., assess whether management's assumptions are not appropriate) increases time budgets—particularly for steps in which the auditor perceives that performance quality is less verifiable, and thus most at risk of being performed with low quality. First, we report the results of analyses indicating that, in practice, audit steps are predominantly framed positively, potentially resulting in smaller time budgets. We then report the results of an experiment in which 50 experienced audit managers budget time for an audit program that tests a Level-3 fair-value estimate. Prior research and Public Company Accounting Oversight Board (PCAOB) inspections indicate that this is a challenging audit area, vulnerable to allegations of low audit quality. The results support our predictions and suggest that reframing audit steps negatively would increase audit time budgets—an audit quality indicator—particularly for less-verifiable steps.
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Sourmeiy, Soulmaz, Ali Mashhadi Khodadadi, Iman Khaki, and Mohammad Taghi Momeni. "Investigating the Role of Audit Time Pressure on Dividend Quality in Companies Listed in Stock Exchange of Tehran." Revista Eletrônica em Gestão, Educação e Tecnologia Ambiental 24 (April 8, 2020): 35. http://dx.doi.org/10.5902/2236117043412.
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The present study investigated the role of audit time pressure on dividend quality in listed companies in Stock Exchange of Tehran. Auditors are often pressured to set time budgets. Due to the increasing importance of audit firms for achieving time budgets as a measure of effectiveness, their difficulties in measuring audit effectiveness, the potential conflict between doing the right things and control costs for high quality audits have intensified. In order to study the aforementioned subject, the statistical population of the audit firms of the member of the Society of Certified Public Accountants within the city of Tehran was determined and the required data were collected from these institutes by random sampling. Durbin–Watson statistic method and correlation with Eviews software were also used to test the research hypotheses. The results indicated that audit time pressure has a significant effect on dividend quality.
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Iqbal, H. J., and P. Pidikiti. "Audit of Orthopaedic Audits in an English Teaching Hospital: Are We Closing the Loop?" Open Orthopaedics Journal 4, no. 1 (June 11, 2010): 188–92. http://dx.doi.org/10.2174/1874325001004010188.
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Background: Clinical audit is an important tool to improve patient care and outcomes in health service. A significant proportion of time and economic resources are spent on activities related to clinical audit. Completion of audit cycle is essential to confirm the improvements in healthcare delivery. We aimed this study to evaluate audits carried out within trauma and orthopaedic unit of a teaching hospital over the last 4 years, and establish the proportions which were re-audited as per recommendations. Methods: Data was collected from records of the clinical audit department. All orthopaedic audit projects from 2005 to 2009 were included in this study. The projects were divided in to local, regional and national audits. Data regarding audit lead clinicians, completion and presentation of projects, recommendations and re-audits was recorded. Results: Out of 61 audits commenced during last four years, 19.7% (12) were abandoned, 72.1% (44) were presented and 8.2 % (5) were still ongoing. The audit cycle was completed in only 29% (13) projects. Conclusion: Change of junior doctors every 4~6 months is related to fewer re-audits. Active involvement by supervising consultant, reallocation of the project after one trainee has finished, and full support of audit department may increase the ratio of completion of audit cycles, thereby improving the patient care.
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de Jong, Bas, Steven Hijink, and Lars in ’t Veld. "Mandatory Audit Firm Rotation for Listed Companies: The Effects in the Netherlands." European Business Organization Law Review 21, no. 4 (August 3, 2020): 937–66. http://dx.doi.org/10.1007/s40804-020-00193-w.
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AbstractThe Audit Regulation was adopted in 2014 to address many of the perceived failings in the market for statutory audits. It introduced mandatory audit firm rotation for public-interest entities, including listed companies, as of 17 June 2020/2023. Mandatory audit firm rotation was also considered by the Dutch legislator in 2012. Therefore, many Dutch listed companies had already switched audit firm in anticipation of the national requirement. In this article, we investigate the effects of mandatory audit firm rotation in the Netherlands by examining the financial reports of Dutch listed firms over the financial years 2012–2016 and by conducting a survey among stakeholders. We conclude that there is broad support for mandatory audit firm rotation in the Netherlands. Although mandatory audit firm rotation was seen as controversial at the time of adoption, it is now considered desirable by various stakeholders, including auditors themselves. However, mandatory audit firm rotation appears to have had some adverse effects. Most notably, our study shows a higher probability of errors in first year audits. The discount in audit fees provided by audit firms to lucrative larger public-interest entities for first year audits—the trophy client effect—may exacerbate the negative effect on audit quality. The Audit Regulation’s goals to improve the market for statutory audits have not been met so far.
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Puryati, Dwi. "Faktor Yang Mempengaruhi Audit Delay." Jurnal Akuntansi Kajian Ilmiah Akuntansi (JAK) 7, no. 2 (August 1, 2020): 200–212. http://dx.doi.org/10.30656/jak.v7i2.2207.
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Company is going public in Indonesia are required to publish their financial reporting that have been audited by an external auditor in accordance with the specified time. However in practice there are still companies that are late in submitting financial reporting. This research aims to examine the effect of tenur audite, audit opinion and size company to audit delay in manufacturing companies listed in Indonesia Stock Exchange on 2015-2017.
The population in this reserch is manufacturing companies listed on the Indonesia Stock Exchange in 2015-2017 with total number of 152 companies. The sample selected by random sampling with the number of samples calculated by the Solvin Formula, and obtained the result of 60 of minimum samples. The data analysis technique used F and t examined. .
The results of the study show that simultaneously tenur audite, audit opinion and company size have a significant effect on audit delay. While partially tenur audite and audit opinion have a significant effect on audit delay, and company size does not significantly effect on audit delay.
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Leventis, Stergios, and Constantinos Caramanis. "Determinants of audit time as a proxy of audit quality." Managerial Auditing Journal 20, no. 5 (June 2005): 460–78. http://dx.doi.org/10.1108/02686900510598821.
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Dee, Carol Callaway, Ayalew Lulseged, and Tianming Zhang. "Who Did the Audit? Audit Quality and Disclosures of Other Audit Participants in PCAOB Filings." Accounting Review 90, no. 5 (October 1, 2014): 1939–67. http://dx.doi.org/10.2308/accr-50968.
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ABSTRACT We empirically test whether audit quality is affected when part of an SEC issuer's audit is outsourced to auditors other than the principal auditor (“participating auditors”). We find a significantly negative market reaction and a significant decline in earnings response coefficients (ERCs) for experimental issuers disclosed for the first time as having participating auditors involved in their audits. However, we find no market reaction and no decline in ERCs for a matching sample of issuers that are not disclosed as using participating auditors, nor for issuers disclosed for the second or third time as using participating auditors. We also find actual audit quality as measured by absolute value of performance-matched discretionary accruals is lower for the experimental issuers, although we find no difference in audit fees paid by the experimental and matching issuers in a multivariate model. Our findings suggest that the PCAOB's proposed rule requiring disclosure of the use of other auditors in addition to the principal auditor would provide information useful to investors in assessing audit quality for SEC issuers.
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Farag, Magdy. "The impact of accelerated filing requirements on meeting audit report deadlines." Accounting Research Journal 30, no. 01 (May 2, 2017): 58–72. http://dx.doi.org/10.1108/arj-11-2013-0086.
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Purpose The purpose of this study is to examine audit report lags and audit report deadline margins. It specifically examines whether audits of large accelerated filers are completed within a shorter period as compared with regular accelerated filers due to the introduction of new deadline filing requirements by the SEC. The paper also examines whether large accelerated filers have shorter audit report deadline margins. Design/methodology/approach Using a sample of 7,129 firm-year observations over the period 2007-2013, an OLS regression model is applied by regressing audit report lags and audit report deadline margins on an indicator variable for large accelerated filers and a set of control variables. Findings Results indicate that audits of large accelerated filers have shorter audit report lags as compared with regular accelerated filers. Also, large accelerated filers have shorter audit report deadline margins as compared with regular accelerated filers. These results suggest that even though large accelerated filers’ audits are more complex by nature, auditors of these firms are under more pressure to complete their audits and issue their clients’ audit reports on time. Research limitations/implications While the control variables included in the models are all based on established theories and validated in prior research, there may still be some control variables that were excluded from the study’s models. Also, these results cannot be generalized beyond firms that are categorized as large accelerated filers or accelerated filers. Practical/implications Public accounting firms should be prepared to devote more resources to large accelerated filers’ clients. Also, regulators might need to reconsider revising the filing deadline requirements for the new category of large accelerated filers by weighing the pros against the cons of these new deadlines, as it appears that auditors of large accelerated filers need more time to complete their audits. Originality/value This study uses a new measuring tool in addition to audit report lags, which is the ‘audit report deadline margin’.
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Bieliaieva, Nataliia. "Internatiоnal practice оf the cоncepts use оf “HR audit”, “staff audit”, “persоnnel audit”." Economics. Ecology. Socium 3, no. 3 (September 30, 2019): 94–101. http://dx.doi.org/10.31520/2616-7107/2019.3.3-11.
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Іntrоductіоn. Persоnnel management іs a multіfaceted and extremely cоmplex prоcess, characterіzed by іts specіfіc features and patterns. Tоday, effectіve HR management іs оne оf the key pоіnts іn іmprоvіng prоductіvіty and creatіng cоmpetіtіve prоducts. Іncоmpetence оf managers іn thіs fіeld leads tо іneffіcіent use оf human resоurces іn the cоndіtіоns оf fіerce cоmpetіtіоn amоng exіstіng enterprіses. Іn thіs regard, enterprіses need tо cоnduct a cоmprehensіve analysіs that wіll іdentіfy prоblems and prevent them frоm оccurrіng іn the future. Such an analysіs may be presented іn the fоrm оf a staff audіt, hr audіt, persоnnel audіt. At the same tіme, sіnce thіs cоncept іs bоrrоwed frоm іnternatіоnal experіence, іt іs apprоprіate tо іnvestіgate this dіfference between оf the cоncepts оf “HR audіt”, “staff audіt”, “persоnnel audіt” іn the іnternatіоnal practіce.
Aіm and tasks. The purpоse оf the research іs tо study the іnternatіоnal practіce оf applyіng the cоncepts оf «HR audіt», «staff audіt», «persоnnel audіt».
Results. Оrganіzatіоns are cоntinuоusly evоlvіng. But if we are gоing tо talk abоut the pоlіcіes and prоcedures, they оften remaіn unchanged. Sо tо dіmіnіsh legal іssues and tо be sure that a cоmpany stіll cоmplіes wіth the labоr and emplоyment laws, іt іs іmpоrtant tо perfоrm an audіt in personnel management sphere. It cоuld sоund like dauntіng, but, really, іt іs a valuable tооl that can help the cоmpany tо stay up tо date and be able tо thrіve all the time. The analysis of the use of the terms "human resource audit", "staff audit", "personal audit" in international practice is carried out. The connection between the term "HR audit" and personnel management is justified. The difference in the application of concepts in international practice is determined.
Cоnclusіоns. The term “HR audіt” іs mоre new and wіder, than “persоnnel audіt” оr “staff audіt”. Cоmpanies need tо use this audіt tо prоvіde recоmmendatіоns whіch wіll help them tо іmprоve оperatіоns, prоductivity, effectiveness. As a rule, HR prоfessіоnals can perfоrm this analysis, this assessment by themselves, but they alsо can hіre an external оrganizatiоns. Systematіcally cоnductіng an HR audіt wіll alsо make a pоsіtіve impact оn the emplоyees, knоwіng that their cоmpany takes an actіve steps tо make better theirs wоrkіng cоndіtіоns. Such changes wіll pоsitively influenced the way оf wоrkіng and alsо іncreased emplоyee mоrale.
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Heath, D. A. "Clinical audit in hospital." Proceedings of the Royal Society of Edinburgh. Section B. Biological Sciences 101 (1993): 115–21. http://dx.doi.org/10.1017/s0269727000005698.
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SynopsisAudit within general medicine originated from a review of patient clinical records. The main effect of such activities was to lead to an improvement of documentation and a realisation that audit could be performed amicably. Once case note reviews had been established it was usually necessary to progress to specific topic review. Such audits required more input of doctors' time, and to be performed properly needed the support of committed audit staff and limited support from computer technology.The primary aim of medical audit is to improve clinical care. Although an important component it is not the primary purpose of audit to save money.
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Khalil, Samer, Michel L. Magnan, and Jeffrey R. Cohen. "Dual-Class Shares and Audit Pricing: Evidence from the Canadian Markets." AUDITING: A Journal of Practice & Theory 27, no. 2 (November 1, 2008): 199–216. http://dx.doi.org/10.2308/aud.2008.27.2.199.
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SUMMARY: This paper investigates whether audit fees vary with the wedge between cash flow rights and control rights arising from the presence of dual-class share structures. Dual-class shares exist in firms having two or more classes of shares with disproportionate voting rights. They affect audit fees through their effect on the supply for audit services. External auditors conduct wider (narrower) scope audits depending on whether dual-class shares increase (decrease) audit risk and/or auditor business risk. Wider (narrower) scope audits are more (less) costly for the auditors and for their clients. This paper documents a positive association between audit fees and the wedge between cash flow rights and control rights in a sample of Canadian firms during 2004. It extends current research by investigating whether dominant shareholdings affect audit pricing, and by examining audit pricing in Canada over a time period that witnessed significant changes in corporate governance.
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Dee, Carol Callaway, Ayalew Lulseged, and Tianming Zhang. "Audit Quality and Disclosures of Less-Experienced Participating Audit Firms in PCAOB Filings." Current Issues in Auditing 14, no. 2 (August 11, 2020): P1—P8. http://dx.doi.org/10.2308/ciia-19-002.
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SUMMARY In “Who Did the Audit? Audit Quality and Disclosures of Other Audit Participants in PCAOB Filings” (Dee, Lulseged, and Zhang 2015), we examine quality for issuer audits disclosed as involving less-experienced “participating auditors.” We find that market prices of these issuers reacted negatively at the time of disclosure, and investors' valuations of their post-disclosure quarterly earnings declined; investors have greater uncertainty in the numbers reported. In addition, the quality of the reported earnings is lower. However, we do not see a subsequent increase in audit fees, which suggests clients do not increase demands for higher quality to counteract the uncertainty in investors' perceptions of audit quality. Since our sample is limited to less-experienced participating auditors, the results are not readily generalizable to the universe of participating auditors. Future research using Form AP data can explore if our findings are generalizable to issuer audits involving the wider population of participating auditors.
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Li, Liuchuang, Baolei Qi, Gaoliang Tian, and Guochang Zhang. "The Contagion Effect of Low-Quality Audits at the Level of Individual Auditors." Accounting Review 92, no. 1 (February 1, 2016): 137–63. http://dx.doi.org/10.2308/accr-51407.
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ABSTRACT This study examines the relation between the audit failures of individual auditors and the quality of other audits performed by these same auditors. Employing a Chinese setting where audit reports reveal the identities of engagement auditors, we find that auditors who have performed failed audits also deliver lower-quality audits on other audit engagements, with this “contagion” effect spreading both over time and to other audits performed by these same auditors in the same year. However, we find little evidence that an audit failure also casts doubt on the quality of audits performed by “non-failed” auditors who are same-office colleagues of a “failed” auditor. We further discover that the contagion effect is attenuated for female auditors, auditors holding a master's degree, and auditors with more auditing experience. Our results underscore the usefulness of disclosing the identity and personal characteristics of individual auditors to investors and regulators.
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Azizkhani, Masoud, Sarowar Hossain, Alicia Jiang, and Wenjing Yap. "Mandatory partner rotation, audit timeliness and audit pricing." Managerial Auditing Journal 36, no. 1 (February 8, 2021): 105–31. http://dx.doi.org/10.1108/maj-12-2019-2506.
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Purpose The purpose of this study is to provide further evidence on the ongoing debate on the costs and benefits of mandatory audit partner rotation (MPR). Specifically, this study examines how MPR simultaneously affects audit reporting lag (ARL) and audit fees (AFs). Design/methodology/approach A simultaneous approach was adopted to further shed light on the findings currently documented by this line of research. Findings Using Australian data, it was found that MPRs increase AFs but do not affect ARL simultaneously in the year of MPRs. It was also found that the departing audit partners do not charge higher fees or delay the completion of the audits in the final year before their departure and that neither AFs nor ARL changes significantly for the second round of MPRs. Originality/value To the best of the authors’ knowledge, no prior study on MPR has examined the issue using a simultaneous approach although failure to consider the simultaneous effect of interrelated variables may lead to estimation biases and problems of parameter identification. The results herein provide further evidence that the clients do not bear both costs of paying higher AFs and having the delayed audits and that the costs associated with MPRs do not occur earlier and the costs associated with MPRs may dissipate over time.
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Amrulloh, Mohamad Alfi, and Made Dudy Satyawan. "PENGARUH TIME BUDGET PRESSURE, AUDIT TENURE DAN UKURAN KAP TERHADAP KUALITAS AUDIT." Progress: Jurnal Pendidikan, Akuntansi dan Keuangan 4, no. 2 (August 24, 2021): 136–51. http://dx.doi.org/10.47080/progress.v4i2.1329.
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In carrying out their duties, auditors must be competence and have to maintain their audit quality to provide trust to stakeholder. However, currently there are many cases that will causes the audit quality to decline. The cases is about financial cases that are still being discussed in public and have connection about audit quality on financial statement. The objective of this study was to determine effect of Time Budget Pressure, Audit Tenure and Audit Firm Size on Audit Quality. This study uses the primary data from questionnaire that was distributed to auditor KAP in Surabaya. Method determination sample used purposive sampling criteria and have 55 sample data can used. Data analysis model is multiple linear regression analysis. The result of this study indicate time budget pressure have positive effect on audit quality, but audit tenure and audit firm size has no effect on audit quality.
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Gaol, Manatap Berliana Lumban. "The Influence of Audit Time Budget Pressure on Reduced Audit Quality Behavior." Journal of Accounting Research, Organization and Economics 1, no. 1 (July 25, 2018): 57–64. http://dx.doi.org/10.24815/jaroe.v1i1.11032.
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Objective – The purpose of this study is to examine the effect of audit time budget pressure on audit quality reduction behavior conducted by auditors in Indonesia.Design/methodology – 240 respondents for current study where auditors in Indonesia served as the sample. Multivariate technique was deployed to data analysis using AMOS - structural equation modeling. Results – The results of this study indicate that the audit quality reduction behavior occurs in the audit assignment practices and this is becoming a concern in audit profession. Research finding statistically highlighted that there is a positive and significant relationship between time budget pressure and audit quality reduction behavior. Keywords Audit Quality, Time budget pressure, Reduce Audit Quality Behavior
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Reynolds, Gary, Mareta Timo, Anjileena Dev, Tracey Poole, and Nikki Turner. "Effective general practice: audit and feedback for the primary series of immunisations." Journal of Primary Health Care 6, no. 1 (2014): 40. http://dx.doi.org/10.1071/hc14040.
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INTRODUCTION: General practice immunisation audits do not always match the national rates recorded on the New Zealand (NZ) National Immunisation Register (NIR). AIM: To complete audits at one general practice for infants requiring the primary series of immunisations (6-week, 3-month and 5-month vaccines) over a 12-month period and compare findings with the NIR audit. METHODS: A manual and electronic practice management system (PMS) audit were compared with identical NIR audit parameters for completion of the 5-month vaccination from 1 February 2011 to 1 February 2012. All three results were then combined with further sub-audits of the total practice newborn population to produce a multifaceted audit, identifying further eligible patients. The NIR database query tool was used to corroborate data on partially immunised and unimmunised patients identified. RESULTS: All three initial audits produced different results for vaccinated and eligible patients: NIR 31/36; PMS audit 39/43; manual audit 41/48. The multifaceted audit identified 48 eligible infants. All 48 (100%) started their primary series 95.8% (46 of 48) fully immunised; 4.2% (2 of 48) partially immunised, missing only one injection. None were unimmunised, contrary to initial audits. Lower levels of timeliness of delivery were confirmed for this practice, with 52.1% (25 of 48) immunised on time. DISCUSSION: Results show 9.7% higher levels of immunisation than reported by NIR statistics for this practice (95.8% vs 86.1%), above current NZ government and World Health Organization targets. The multifaceted audit produced the best estimate of eligible patients and identified deficiencies in vaccine delivery. KEYWORDS: Children; general practice; immunisation schedule; medical audit; New Zealand
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Glew, Simon, Sangeetha Sornalingam, and Timothy Crossman. "Audit: time to review the cycle." British Journal of General Practice 64, no. 629 (December 2014): 606–7. http://dx.doi.org/10.3399/bjgp14x682573.
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Kumar, C. Vasantha, and M. S. R. Mariyappan. "Communication Satisfaction Audit: Imperative of Time." Asian Journal of Research in Social Sciences and Humanities 6, no. 9 (2016): 1165. http://dx.doi.org/10.5958/2249-7315.2016.00862.5.
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Caraher, Martin. "Health promotion: time for an audit." Nursing Standard 8, no. 20 (February 9, 1994): 32–35. http://dx.doi.org/10.7748/ns.8.20.32.s35.
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Barrainkua, Itsaso, and Marcela Espinosa-Pike. "New insights into underreporting of time: the audit partner context." Accounting, Auditing & Accountability Journal 28, no. 4 (May 18, 2015): 494–514. http://dx.doi.org/10.1108/aaaj-02-2014-1618.
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Purpose – The purpose of this paper is to provide evidence on underreporting of time (URT) by audit partners and the factors that drive URT at their level. In particular the study tests the relationship between URT and the following variables: pressures perceived by auditors related to audit budgets, the ethical acceptability of URT, the influence of peers and superiors on the resolution of ethical conflicts, and organisational ethical culture. A deeper analysis of URT practices is necessary, as failing to correctly report the total hours worked by audit partners poses a threat to audit quality, and can have a detrimental effect on individual auditors, audit firms, and even the auditing profession itself. Design/methodology/approach – A multiple regression data analysis was conducted, based on 84 responses from Spanish audit partners working in small- and medium-sized audit firms. Findings – The results reveal that URT is affected by the pressures perceived by auditors related to audit budgets, the ethical acceptability of URT, and the influence of peers and superiors on the resolution of ethical conflicts. Originality/value – This study contributes to international literature on the organisational context of audit firms by analysing URT from the perspective of audit partners. It also has practical implications, as it focuses on understanding the beliefs and behavioural patterns of audit partners, which is critical to proposing mechanisms for avoiding dysfunctional behaviour at all levels of audit firms.
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Hirvonen-Kari, M., S. Salo, K. Dean, and L. Kivisaari. "Effect of clinical audits of radiation use in one hospital district in finland." Acta Radiologica 50, no. 4 (May 2009): 389–95. http://dx.doi.org/10.1080/02841850902755260.
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Background: A clinical audit is a systematic, independent, and documented process to improve the quality of radiological processes and radiation safety for patients. Purpose: To evaluate the effect of an audit process by comparing the results of two consecutive audits at the same units. Material and Methods: Audits were carried out twice at each imaging unit in the southwest hospital district of Finland: first, at the end of 2003, and again in November 2007. Both evaluations were carried out in a similar way: by interviewing personnel and examining documents, independent experts from other hospital districts ensured that diagnostic medical imaging processes at each unit were carried out according to generally accepted standards for good medical radiological procedures. The results of the consecutive audits were compared in order to analyze the effects of the clinical audits. Results: The use of radiation was in accordance with the requirements and standards of good medical procedures at every audited unit during both evaluations. The list of audit criteria was fulfilled satisfactorily on both occasions at all of the audited units, and clearly better during the second run. In the first audit, the auditors made 80 recommendations for improving diagnostic procedures and, in the second audit, 53 recommendations. During the first audit, most of the recommendations (22/80) concerned instructions in the fundamental practice of examining a patient. During the second audit, most recommendations were in the category of radiation doses. Conclusion: The clinical audit had a positive impact on the practice of work procedures in radiological departments. Most of the recommendations made after the first audit had been taken into consideration by the time of the second audit.
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Guttsayt, E., and Anton Mar'yasin. "The Market for Audit Services: Year 2019." Auditor 6, no. 8 (September 7, 2020): 25–34. http://dx.doi.org/10.12737/1998-0701-2020-25-34.
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Th e article sets out the methodology and results of constructing time series of the main indicators of the market for audit services in the interval 2004-2019. A strong market decline has been shown and quantified since 2008. The dynamics of the average fees for audits in the context of small, medium and large audit organizations in the interval 2010-2019 was studied and it was illustrated a huge decrease in these fees in the indicated interval. It was revealed that in recent years, revenues from audits of socially significant organizations have fallen sharply, while revenues from audits of other economic entities behave differently.
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Jati, I. Ketut, and Herkulanus Bambang Suprasto. "Time budget pressure on audit quality with audit structure, independence, and audit supervision as moderating variable." International research journal of management, IT and social sciences 7, no. 6 (October 8, 2020): 21–32. http://dx.doi.org/10.21744/irjmis.v7n6.997.
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The audit quality of the public accounting firm / KAP was questioned as there were several cases of fraud, irregularity, and other unhealthy accounting practices that linked several public companies that had been audited and obtained an unqualified opinion / WTP. Empirical research shows that time budget pressure has an effect on audit quality but is not linear because moderating factors are suspected, including time budget pressure, audit structure, independence, and audit supervision. The purpose of this study was to determine the effect of time budget pressure on audit quality. The population of KAP auditors in Bali Province and the research sample was determined by purposive sampling method. The data collected were tabulated and analyzed using the Moderated Regression Analysis (MRA) technique through the following stages: classical assumption test, model feasibility test (F test), determination coefficient analysis (Ajd. R2), research hypothesis testing (t-test) for both partial and moderating effect. The results of the research show that time budget pressure has a negative effect but not statistically significant on audit quality. Furthermore, audit structure, independence, audit supervision attenuate the negative effects of time budget pressure on audit quality.
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Christensen, Brant E., Thomas C. Omer, Marjorie K. Shelley, and Paul A. Wong. "Affiliated Former Partners on the Audit Committee: Influence on the Auditor-Client Relationship and Audit Quality." AUDITING: A Journal of Practice & Theory 38, no. 3 (October 1, 2018): 95–119. http://dx.doi.org/10.2308/ajpt-52288.
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SUMMARY Researchers and practitioners have expressed the need to understand better the interactions between audit committees and auditors and how these interactions affect audits. Former partners affiliated with the external auditor and serving on the audit committee are a subset of audit committee members who can affect the audit. Consistent with social identity theory, we find that companies with an affiliated partner on their audit committee are less likely to dismiss the member's former firm than companies without the affiliation. Further, we find improved audit quality and increased effectiveness of auditor effort when affiliated partners serve on the audit committee. Finally, this quality improvement occurs contemporaneously with a reduction in audit fees and time spent on fieldwork, suggesting increased efficiency. Our study provides evidence that affiliated former partners on audit committees extend the tenure of the auditor-client relationship while also improving audit processes and outcomes. JEL Classifications: M4; M42; G3.
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Holm, Claus, and Frank Thinggaard. "Leaving a joint audit system: conditional fee reductions." Managerial Auditing Journal 29, no. 2 (February 3, 2014): 131–52. http://dx.doi.org/10.1108/maj-05-2013-0862.
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Purpose – The authors aim to exploit a natural experiment in which voluntary replace mandatory joint audits for Danish listed companies and analyse audit fee implications of using one or two audit firms. Design/methodology/approach – Regression analysis is used. The authors apply both a core audit fee determinants model and an audit fee change model and include interaction terms. Findings – The authors find short-term fee reductions in companies switching to single audits, but only where the former joint audit contained a dominant auditor. The authors argue that in this situation bargaining power is more with the auditors than in an equally shared joint audit, and that the auditors' incentives to offer an initial fee discount are bigger. Research limitations/implications – The number of observations is constrained by the small Danish capital market. Future research could take a more qualitative research approach, to examine whether the use of a single audit firm rather than two has an effect on audit quality. The area calls for further theory development covering audit fee and audit quality in joint audit settings. Practical implications – Companies should consider their relationship with their auditors before deciding to switch to single auditors. Fee discounts do not seem to reflect long-lasting efficiency gains on the part of the audit firm. Originality/value – Denmark is the first country to leave a mandatory joint audit system, so this is the first time that it is possible to study fee effects related to this.
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Davison, Kenneth, and Lesley Smith. "Time spent by doctors on medical audit." Psychiatric Bulletin 17, no. 7 (July 1993): 418–19. http://dx.doi.org/10.1192/pb.17.7.418.
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The Newcastle Mental Health NHS Trust Medical Audit Committee has become increasingly concerned with the problem of doctors within the Trust being unable to find sufficient time to devote to medical audit.
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McDaniel, Linda S. "The Effects of Time Pressure and Audit Program Structure on Audit Performance." Journal of Accounting Research 28, no. 2 (1990): 267. http://dx.doi.org/10.2307/2491150.
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Baumann, Matthias F., and Nicole V. S. Ratzinger‐Sakel. "The Time Dependence of Audit Firm Alumni Effects: Evidence from Audit Committees." International Journal of Auditing 24, no. 1 (February 6, 2020): 110–30. http://dx.doi.org/10.1111/ijau.12182.
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Zarembski, Allan M., Nii Attoh-Okine, and Truxton J. Boyce. "Risk-based scheduling methodology for audit inspections of curves on high-speed mainline tracks." Proceedings of the Institution of Mechanical Engineers, Part F: Journal of Rail and Rapid Transit 232, no. 6 (November 9, 2017): 1650–59. http://dx.doi.org/10.1177/0954409717740748.
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Agencies with safety oversight responsibilities of railroad tracks often perform walking audit inspections of tracks (also referred to as quality audits) to complement and oversee the regular inspections performed by the railway operator or maintenance manager. Traditionally, these audit inspections are scheduled based on the qualitative evaluation of the rail line by the inspectors, together with the available schedule of the inspector(s). This paper presents an approach to replace the current qualitative decision-making process for determining when and where to conduct audit inspections with a quantitative decision-making process. This quantitative process first establishes an acceptable level of risk in a given territory, and then taking into account the defect history and real-time track conditions, it schedules audit inspections based on those conditions. This risk-based scheduling methodology of audit inspections can be used by the safety oversight agencies and inspectors to monitor and “spot” check track conditions and provide oversight over the normal inspection process. The audit inspection’s frequency algorithm, presented in this paper, establishes the acceptable level of risk based on six years of Federal Railway Administration safety audit inspections data of the Amtrak North East Corridor. This methodology takes into account the track conditions in terms of the curve defect rate and optimizes the scheduling of audit inspections of mainline curves based on this defect condition. The risk-based curve audit inspections interval methodology outputs the required maximum curve audit inspections interval (time until next audit inspection or reinspection) while maintaining an accepted level of risk in the presence of real-time curve defect rates.
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Гутцайт and E. Guttsayt. "Smoothing Time Series of Indicators of Audit Services Market." Auditor 1, no. 10 (October 17, 2015): 11–19. http://dx.doi.org/10.12737/14184.
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The article discusses various aspects of smoothing of the time series of audit statistics. It Builds and analyzesa
few smoothed time series of indicators of audit services market up to and including 2014 – mostly average fees for audit
in comparable prices.
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Mendoza, Kim I. "Reducing Underreporting by Aggregating Budgeted Time." Accounting Review 95, no. 5 (October 18, 2019): 299–319. http://dx.doi.org/10.2308/accr-52624.
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ABSTRACT Underreporting, or reporting fewer hours than actually worked, is a prevalent behavior among auditors at all levels. Underreporting can result in negative consequences, such as tight budgets and reductions in future audit quality. In this paper, I propose a low-cost budget formatting procedure that reduces underreporting. Using an experiment, I document that individuals with higher underreporting incentives underreport less when given an aggregated budget relative to a disaggregated budget. When individuals have lower underreporting incentives, aggregating the budget has a smaller effect on underreporting. I also provide evidence of the process by performing a mediation analysis. In a second experiment, I examine a budget formatting procedure that reduces underreporting while also mitigating the loss of data richness that results from aggregation. This study provides important insights to audit firms, partners, managers, and regulators who rely on audit hours for budgets, measures of staff efficiency, and measures of audit quality.
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Nurdhiana, Nurdhiana, Wenny Ana Adnanti, and Feby Kristiyani. "Penghentian Prematur Atas Prosedur Audit Pada Kantor Akuntan Publik (KAP) di Semarang." Jurnal Ilmiah Aset 21, no. 1 (April 4, 2019): 45–52. http://dx.doi.org/10.37470/1.21.1.145.
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The research was aimed to analyse the influence of time pressure, audit risk, materiality, review procedure and quality control, locus of control, self esteem in relation to ambition, turn over intention to premature sign-off of audit procedure. The population of this research were 243 auditors who worked at Public Accountant Firm in Semarang. While the samples of this research are 113 auditors. The technique sampling in this research is non probability sampling with purposive sampling method based of judgement sampling. The analysis technique used was multiple linear regression. The result of this research indicates that time pressure, locus of control, and turn over intention have positive significant influence on premature sign-off of audite procedure, but audit risk, materiality, review procedure and quality control, and self esteem in relation to ambition didn’t have influence on premature sign-off of audite procedure.
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Kurniawan, Gevi, Sutjipto Ngumar, and Kurnia. "EFFECTS OF TIME BUDGET PRESSURE, AUDIT FEE, INDEPENDENCE AND COMPETENCE ON AUDIT QUALITY." Journal of Auditing, Finance, and Forensic Accounting 7, no. 1 (December 19, 2019): inPress. http://dx.doi.org/10.21107/jaffa.v7i1.6146.
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This study aims to examine the determinants of audit quality, which employs a quantitative method by conducting a survey on 98 public accountants in East Java across of 58 public accounting companies. The findings indicate that audit fee, independence and competence affect audit quality. However, there is no effect of time budget pressure on audit quality, which indicates that the auditors have tendency to maintain audit quality even under time budget pressure.
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Rezaee, Zabihollah, Ahmad Sharbatoghlie, Rick Elam, and Peter L. McMickle. "Continuous Auditing: Building Automated Auditing Capability." AUDITING: A Journal of Practice & Theory 21, no. 1 (March 1, 2002): 147–63. http://dx.doi.org/10.2308/aud.2002.21.1.147.
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The digital economy has significantly altered the way business is conducted and financial information is communicated. A rapidly growing number of organizations are conducting business and publishing business and financial reports online and in real-time. Real-time financial reporting is likely to necessitate continuous auditing to provide continuous assurance about the quality and credibility of the information presented. The audit process has, by necessity, evolved from a conventional manual audit to computer-based auditing and is now confronted with creating continuous electronic audits. Rapidly emerging information technology and demands for more timely communication of information to business stakeholders requires auditors to invent new ways to continuously monitor, gather, and analyze audit evidence. Continuous auditing is defined here as “a comprehensive electronic audit process that enables auditors to provide some degree of assurance on continuous information simultaneously with, or shortly after, the disclosure of the information.” This paper is based on a review of related literature, innovative continuous auditing applications, and the experiences of the authors. An approach for building continuous audit capacity is presented and audit data warehouses and data marts are described. Ever improving technology suggests that the real-time exchange of sensitive financial data will place constant pressure on auditors to update audit techniques. Most of the new techniques that will be required will involve creation of new software and audit models. Future research should focus on how continuous auditing could be constantly improved in various auditing domains including assurance, attestation, and audit services.