Er danske revisorassistenter udsat for timebudgetpres og hvordan påvirker det revisionskvaliteten?

Buse Sayin

Studenteropgave: Kandidatafhandlinger


Several studies show that auditors are affected by timebudgetpressure. This pressure has often led to audit quality reducing behavior by the auditor in order to comply with the estimated timebudget. In many cases timebudgetpressure also leads to personally dysfunctional behavior among auditor.
In this thesis, conception of timbudgetpressure by the Danish auditors and consequences timebudgetpressure has on the audit quality is researched.
The research is conducted with a survey that has been answered by 75 auditors in Denmark.
The findings show that 41.33 % means that timebudgets are rarely estimated realistic and 38.67 % rarely comply with the timebudget. 76 % % answers that employees always or often are pressured to comply with the timebudget in case a task takes longer that what it was estimated in the timebudget.
46.47 % answers that timepressure as the primary reason for skipping planned audit tasks.
As a result of the timepressure, many auditors conduct audit quality reducing behavior such as accept of doubtful posts and transactions, shows less skepticism and uses more effective audit techniques.
When asked, which area they are more willing to compromise the audit quality under timepressure, 65.33 % chooses audit documentation and work papers. Other areas the respondents choose are eventual liabilities, provisions and income statement.

UddannelserCand.merc.aud Regnskab og Revision, (Kandidatuddannelse) Afsluttende afhandling
Antal sider165
VejledereKim Klarskov Jeppesen