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Behavioral in the Execution Time within the Audit Process of Financial Statements: Which factors affect?

Social and Basic Sciences Research Review

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Field Value
 
Title Behavioral in the Execution Time within the Audit Process of Financial Statements: Which factors affect?
 
Creator García-Santillán, Arturo
Vela-Aguilar, Juan Antonio
Hernández, Celia Cristóbal
García-Aquino, María de los Ángeles
Martínez-Rivera, Leonides
 
Subject Audits, Planning, Work Programs, Supervisions, Execution Times and Path Analysis,
 
Description Frequently, the audits of financial statements show differences between the planning time and the real time of realization. This problem happens into the firm of public accountants “Auditing and Consultancy firm, S.C.”, which produces delays in its times, with their correspondent economics cost. For this, we have conducted a descriptive analysis of some variables that integrate the audit process (the work program, procedures and its application, as well as, the opportune supervision). For this purpose, we designed a questionnaire which integrates 65 items in a Licker scale type. The sample was n=30. The data were processed with Path Analysis. To evaluate the model, the adjustment measures, structural adjustment and parsimony were considered: Chi2, RMR, GFI, TLI and CFI. With the result, we concluded that the model doesn't adjust to the data; in consequence, the sample doesn’t have enough elements to prove the testing hypotheses about the execution time increase of the audits.
 
Publisher Academy of Business & Scientific Research (ABSR)
 
Date 2015-05-02
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier http://absronline.org/journals/index.php/sbsrr/article/view/478
 
Source Social and Basic Sciences Research Review; Vol 3 No 5 (2015): May; 251-263
2313-6758
 
Language eng
 
Relation http://absronline.org/journals/index.php/sbsrr/article/view/478/497
 
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