بررسي ارتباط بين عوامل صاحبكار با بودجه زماني حسابرسي و تجزيه و تحليل انحرافات بودجه زماني در سازمان حسابرسي

Studying the influence of client factors on audit time budget and analyzing the time budget variances in audit organization

Using time budget for planning and control is very common in audit profession. This aim has done by preparing budget as managementʹ goals and expectations and also by analyzing budget variances. Prior researches investigate existence of dysfunctional behavior in auditing and the impact of time budget pressure variables on this behavior (Alderman and deitrick 1982, Houston 1999, Kelly and margheim 1990, Charles malone et al 1996), in this research we investigate the influence of client factors on audit time budget. We also analyze the time budget variances and their impact on budgeted hours. Research hypotheses are designed in two groups. Group A analyzing time budget variances and group B investigate the relation between client factors and audit time budget. For testing data, we use t-test and liner sample and multiple regression models with 5% significant level for years (1383-1385). We find that time budget are significantly related to factors reflected client size, risk and complexity include total assets, sales , profit margin and total receivables/total assets ratios. We canʹt find any relation between ROE, ROA and time budget. Also we find that budgeted hours are positively related to time budget variances and reported hours are negatively related to time budget variances that this negative relation are significant in favorable variances.