Every auditing instiute has to regulate and schedule timed budget of auditing operation as one of its current plans. Preparing an unreasonable and unsuitable time budget will lead to failure in achieving the defined goal in the predefined time; and these will give rise to unprofessional behaviors of the auditors. In such a case, the auditors' deviation from the predefined time table will look natural and this can lead to decrease in the quality of auditing. Among the most important unprofessional behaviors one can point to underreporting the real audit time and audit signoff without informing the superior manager. The results of this research show that internal auditors commit unprofessional behaviors against the pressures of time budgeting. Additionally, the pressures of time budgeting cause unsuitable work pressure on internal auditors.
کلید واژگان :Time Budget, Time Budget Pressure,Unprofessional Behaviors, Unsuitable Work Pressure,Underreporting Real Work Time
ارزش ریالی : 300000 ریال
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