Abstract:
The objectives of this study are to obtain the empirical evidences and find the direct influence of audit tasks complexity, auditors’ professionalism, and time budget pressure on audit quality. This study is done with a survey method on the external auditors who work at Public Accounting Firms in Jakarta. Unit analyses are the external auditors in all positions such as junior, senior, manager, and partner. In this study, there are 62 respondents as the study samples, who work at 9 Audit Firms in Jakarta. This study uses multiple regresion model as data analysis. The results show that the audit task complexity and time budget pressure influence negatively to audit quality. While the auditors’ professionalism influence positively to audit quality.
