Moderation the Audit Experience and Professional Skeptism for the Effect of Time Budget Pressure and Audit Complexity on Audit Judgment

Abstract

This study was intended to examine the partial effect of time budget pressure and audit complexity on audit judgment. The specific purpose was to determine the ability of contingent factors of audit experience and professional skepticism to moderate the effect of time budget pressure and audit complexity on audit judgment. Primary data was collected by questionnaire and analyzed by the Moderated Regression Analysis (MRA) technique for partial and moderation effect. This study has six findings. First, time budget pressure has a positive but insignificant effect on Audit Judgment. Second, audit complexity has a negative but insignificant effect on audit judgment. Third, auditor's experience weakens but insignificantly and negatively the effects of time budget pressure on audit judgment. Fourth, audit experience weakens insignificantly the effect of audit complexity on audit judgment. Fifth, professional skepticism weakens the effect of time budget pressure on audit judgment. Sixth, professional skepticism weakens the effect of audit complexity on audit judgment.

Keywords: time budget pressure, audit complexity, audit experience, professional skepticism, and audit judgment.