The Role of Experience, Knowledge, Time Pressure and Risk on Sampling Method in Audit

Abstract

Objectively, this study examines the conceptual model related to the use of sampling methods empirically in audit cases. Investigates the relationship between the conceptual model in using the sampling method from the aspects of auditor knowledge, auditor experience, time adequacy, and risk considerations. This study involved a sample of 107 auditors from various categories of available positions at the Supreme Audit Agency. This study's independent variables include auditor knowledge, experience, time pressure, and audit risk. Simultaneously, statistical sampling methods are the dependent variable for empirical testing, namely, using a linear regression approach with SmartPLS as a statistical tool. The four hypotheses' test results show that all independent variables positively and significantly affect the variable using the sampling method for audit purposes. Audit risk considerations are the most influential variable and the dominant reason the auditor uses the sampling method to present the audit report. We highlight that the time pressure factor is a variable that is so dominant that it correlates using the sampling method for an audit report so that the assumption of an auditor's experience and knowledge can be optimal in presenting an audit report as long as technical constraints such as time-pressure are also flexible and rational.