Does time budget pressure effect quality audit?

Abstract

Financial statements need to be audited by a public accountant as an independent third party outside the company to avoid mistakes that occur. Audited financial reports are more reliable. This study aims to find out and provide empirical evidence of the effect of time budget pressure on audit quality. This study took samples based on the non-probability sampling method with saturated sample techniques so that all auditors in the Public Accounting Firm Bali Province registered at IAPI became the sample. The regression analysis technique in this study is using a simple regression analysis technique. The results of the study show that time budget pressure has a negative and significant effect on audit quality.