The impact of time constraint on the practice of professional skepticism for the auditor in Iraq
Article Sidebar
THIS IS AN OPEN ACCESS ARTICLE UNDER THE CC BY LICENSE
Main Article Content
Abstract
The research aims to shed light on the time constraint and its importance as a determinant in the work of the auditor, and clarify the concept and importance of his practice of professional skepticism and indicate the impact of time constraints on it. To achieve the objectives of the research, the researcher prepared a questionnaire according to the five-point Likert scale. In its preparation, it took into account the compatibility with the characteristics of the study population represented by auditors working in the Federal Office of Financial Supervision and auditors working in private auditing companies and offices, as well as specialized academics. The researcher reached conclusions, the most important of which is that the auditor prepares an audit program that is not compatible with the required tasks and the time available to him. Also, time restriction leads to less audit evidence, which reflects negatively on the results of the audit and the expression of a neutral technical opinion. The most important recommendation reached by the researcher is the need for the auditor to develop an audit program commensurate with the size of the tasks and the time available.
Downloads
Article Details
References
اولاً. المصادر العربية
أ. الدوريات
زيتون، محمد خميس جمعة حطاب، (2017)، دراسة استكشافية لقياس الشك المهني لمراقب الحسابات في بيئة الممارسة المهنية المصرية، مجلة كلية التجارة للبحوث العلمية المجلد 54، العدد الأول.
الزبيدي، فراس خضير (2014)، العوامل المؤثرة في جودة أعمال التدقيق من وجهة نظر مراقبي الحسابات العراقيين: دراسة ميدانية، مجلة المثنى للعلوم الإدارية والاقتصادية، المجلد 3، العدد7، ص50- 63.
الطائي، بشرى فاضل وعثمان، علاء الدين عبد الرحمن (2017)، تأثير خصائص الشك المهني للمدقق على جودة التدقيق، مجلة العلوم الاقتصادية والإدارية، المجلد 24، العدد 108.
محمد، أحمد محمد شوقي (2017)، أثر استجابة مراقب الحسابات لضغوط وقت عملية المراجعة على جودة المراجعة: دراسة تجريبية، مجلة المحاسبة والمراجعة، المجلد 6، (العدد الأول)، 129- 170.
ب. الرسائل والأطاريح الجامعية:
الشمري، ميثاق طالب منعم (2020)، دور الشك المهني لمراقب الحسابات في تخفيض مخاطر التدقيق: دراسة تطبيقية على عينة من شركات ومكاتب التدقيق العراقية "، دراسة غير منشورة لنيل شهادة الدبلوم العالي مقدمة إلى مجلس كلية الإدارة والاقتصاد، جامعة بغداد.
مبارك، إيمان علي مكاوي (2018)، التكامل بين الشك المهني والتخصص الصناعي للمراجع وانعكاسه على جودة عملية المراجعة: رسالة مقدمة للحصول على شهادة الماجستير في المحاسبة، جامعة القاهرة.
ثانياً. المصادر الأجنبية:
A. Books:
IFAC, International federation of accountants, (2010), Handbook of international quality control, auditing, review, other assurance, and related services pronouncements, 545th Avenue, New York-USA.
Olsen, C. (2017), A study of professional skepticism, Springer.
Yankova, K. (2015), The Infl uence of Information Order Eff ects and Trait Professional Skepticism on Auditors’ Belief Revisions, Springers.
B. Periodicals:
Aswar, K., Fahmi Givari, A., Wiguna, M., & Hariyani, E., (2021)., Determinants of audit quality: Role of time budget pressure, Problems and Perspectives in Management, 19, (2), 308-319.
Broberg, P., Tagesson, T., Argento, D., Gyllengahm, N., & Mårtensson, O. (2017), Explaining the influence of time budget pressure on audit quality in Sweden, Journal of Management & Governance, 21, (2), 331-350.
Curtis, R. K. (2014), Breaking the Barrier–An Examination into the Current State of Professional Skepticism, Honors Scholar Theses. 340.
Enofe, DR. A. O, Ukpebor, Innocent and Ogbomo, N., (2015), The effect of accounting ethics in improving auditor professional skepticism, international journal of advanced academic research, Vol. 1, No.2.
Holderness Jr., D. Kip (2014), Detecting deception in client inquiries: A review and implications for future research, Journal of forensic& investigative accounting, Vol.6, No. 2.
Hussin, Sayed Alwee Hussnie Sayed and Iskandar, Takiah Mohd. (2015), Re-Validation of professional skepticism traits, Procedia Economics and Finance, 28, 68-75.
Jati, I. K., & Suprasto, H. B., (2020), 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,Vol. 7,No(6), 21-32.
Ray, Thomas J. (2016) Re: Invitation to comment: Enhancing audit quality in the public interests’’ International auditing and assurance standards board, New York.
Said, L. L., & Munandar, A. (2018), The influence of auditor’s professional skepticism and competence on fraud detection: the role of time budget pressure, Jurnal Akuntansi dan Keuangan Indonesia, Vol.15, No (1).
Umar, M., Sitorus, S. M., Surya, R. L., Shauki, E. R., & Diyanti, V., (2017), Pressure, dysfunctional behavior, fraud detection and role of information technology in the audit process, Australasian Accounting, Business and Finance Journal, Vol.11, NO (4), 102-115.
Wijaya, I. A., & Yulyona, M. T. (2017), Does Complexity Audit Task, Time Deadline Pressure, Obedience Pressure, and Information System Expertise Improve Audit Quality? International Journal of Economics and Financial Issues, 7 (3), 398-403.
Yustina, A. I., & Gonadi, S. A. (2019), The negative effect of time budget pressure to auditor independence and professional skepticism, Jurnal Akuntansi dan Keuangan, Vol.21 No (1), 38-48.
Zam, D. R. P., & Rahayu, S., (2015), Pengaruh tekanan anggaran waktu (time budget pressure), fee audit, dan independensi auditor terhadap kualitas audit (Studi kasus pada Kantor Akuntan Publik di wilayah Bandung), e-Proceedings of Management, Vol.2, No (2).
C. Theses and Dissertations:
Quadackers, Lucas Mathias and Wijnandsrade, Geboren (2009), A Study of auditors' skeptical characteristics and their relationship to skeptical judgments and decisions, Academisch Proefschrift ter verkrijging van de graad Doctor aan de Vrije Universiteit Amsterdam.
D. Publication
AUASB, Australian auditing and assurance standards board, (2012), Professional scepticism in an audit of a financial report.
IAASB, International auditing and assurance standards board (n.d.) Professional skepticism in an audit of financial statements, New York, IFAC.