This research extends the examination of underreporting of audit time and premature sign-off of audit tests to Western Europe using an experimental case approach. The sample includes 200 auditors (30 partners and 170 managers) from four Big Six firms located in Denmark, Ireland, Italy, the Netherlands, Spain, Sweden and the United Kingdom. The analysis confirms that the probability of both underreporting and premature sign-off exists in Western Europe, but only the former is relatively higher when the auditor has a history of problems meeting time budgets. Furthermore, the findings indicate that the propensity to underreport and prematurely sign-off varies by country and relates to the cultural constructs of Individualism and Uncertainty Avoidance. This creates difficulties for international auditing firms’ presumption of worldwide standardisation and quality. The findings concerning underreporting and premature sign-off also provide additional considerations for proponents of international standards in accounting and auditing.