EXPLORING FACTORS THAT INFLUENCE PREMATURE SIGN-OFF OF AUDIT PROCEDURES : AN EVIDENCE FROM PUBLIC ACCOUNTING FIRM IN MALANG

Abstract

An Auditor charge to work professionally in doing the audit process, but practically there was auditor who work not in accordance with the Professional  Standards of Public Accountants, that was done by doing  premature sign off. Premature sign off is the one dysfunctional behavior in which auditor ignore one or several audit procedure that should be done without replacing with the other procedure. The purpose of this study was to investigate internal and external factor  of premature sign off that is  time pressure, detection risk, commitment professional and need for achievement. This research use quantitative approach by collecting data using questioner and interview. The result indicate  that premature sign off,  time pressure, detection risk, commitment professional and need for achievement significantly influence audit Premature sign off procedure. This research also indicate that the procedure which most often ignore by auditor is understanding the client business in planning the audit, while the procedure which rarely ignored is confirmation to the third party.

Keywords:           Premature sign off, Time pressure, Detection risk, Commitment professional,and Need for achievement.