August 14, 2025Open Access

The Effect of Time Budget Pressure, Professional Scepticism, and Independence on Audit Quality

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Quantitative analysis shows professional scepticism and independence significantly improve audit quality, highlighting areas for auditor training.

Professional scepticism and independence both significantly enhance audit quality, while time budget pressure shows no notable effect.
Outcomes indicate that enhancing professional scepticism may lead to better audit results in various auditing contexts.
Quantitative analysis using data from 77 auditors revealed distinct effects on audit quality based on defined variables.
These findings suggest a need for better training in professional scepticism and independence to improve overall audit standards.

Septiana et al. (2025) studied this question.

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Quantitative analysis shows professional scepticism and independence significantly improve audit quality, highlighting areas for auditor training.