Professional Documents
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which guides the auditor about the number of hours for each section of audit (as cited in
Kautsar, 2016). Konrath (2002) states that time budget estimates the hours required to
complete each phase of the audit. Its broken down to audit area and level of staff person
(e.g., assistant, senior auditor, manager, partner) (as cited in Kautsar, 2016). Bowrin and
King II (2010) said that time budgets are a common and essential managerial tool in
present-day accounting settings because they (1) provide grounds for evaluating and
controlling costs (2) advertise prompt completion of tasks and evaluation of performance
and (3) provide evidence of compliance with the first audit fieldwork standard, proper audit
Time budget pressure (TBP) pertains to the time constraints that occur due to the scarcity
mentioned by Sari, Tenriwaru and Mokodongan (2016), time budget pressure is situation
where auditors are expected to complete an audit with efficiency under a prepared time
budget. Also, with the awareness that time budgets are used as a way of measuring the
Previous studies indicated that time budget is difficult to attain (Paino, Ismail, & Smith,