预算压力、审计复杂性、审计经验对审计质量的影响——以信息系统为调节变量为例

Putu Gede Wisnu Permana Kawisana, L. S. E. Jayanti
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引用次数: 2

摘要

会计世界的发展要求每个会计都使用一个系统来制作财务报表。随着财务报表无纸化的发展,每个公司的会计师数量也变得越来越少。对于公共会计师来说,每一项审计活动都必须能够理解信息技术,这也是有经验的。这样,在每一个审计过程中,每一个使用合格财务体系的客户都可以得到相关审计师的跟踪。本研究旨在探讨任务复杂度、预算时间压力和审计经验对审计质量的影响。本研究使用对信息系统的理解作为调节变量,以确定三个变量之间的关系是否可以通过对审计人员信息系统的理解来加强审计质量。本研究在巴厘岛的一家会计师事务所进行,采用基于标准的样本确定方法。这项研究正在寻找具有一年以上经验的审计师作为受访者的样本。使用的回归工具是适度回归。这项研究的结果涉及来自巴厘岛11家会计师事务所的56名受访者,了解到信息系统不能调节审计复杂性与审计质量的关系。了解信息系统可以削弱时间预算压力与审计质量的关系,了解信息系统还可以加强工作经验与审计质量的关系。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
The Effect Of Audit Complexity Of Budget Pressure Time And Auditor Experience On Audit Quality With An Understanding Of Information Systems As A Moderate Variable
The development of the world of accounting requires every accountant to use a system to make financial statements. The number of accountants in each company has also become small, along with the development of financial statements that are already paperless. It is also experienced for a public accountant where every audit activity must be able to understand information technology. So that in every audit process, every client who uses a qualified financial system can be followed by the auditor concerned. This study aims to determine the influence of task complexity, budget time pressure, and auditor experience on audit quality. This study uses the understanding of information systems as a moderation variable to determine whether the relationship between the three variables can strengthen audit quality by understanding the information system for an auditor. This research was conducted at a Public Accounting Firm in Bali, with a sample determination method based on criteria. This study is looking for auditors with more than one year of experience as a sample of respondents. The regression tool used is moderation regression. The results of this study involved 56 respondents from 11 public accounting firms in Bali, understanding that the information system could not moderate the relationship of audit complexity to audit quality. Understanding information systems can weaken the relationship of time budget pressures to audit quality, and understanding information systems can also strengthen the relationship of work experience to audit quality.
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