Analysis of the relationship between time budget pressure, the quality of independent audit report and the type of auditor's opinion in the Iranian capital market

Document Type : Original Article

Authors
Zahra Moradi 1
Arya Paryad 2
Mohammad Goudarzi 3
1 Assistant Professor, Department of Accounting, Damavand Branch, Islamic Azad University, Damavand, Iran
2 PhD student of Accounting, Department of Accounting, Damavand Branch, Islamic Azad University, Damavand, Iran
3 Accounting PhD student, Accounting Department, Damavand Branch, Islamic Azad University, Damavand, Iran
10.22034/jmaak.2025.77544.4253
Abstract
Abstract
The auditor's opinion directly reflects the correctness and fairness of the financial statements, which is
the reason for the importance of auditing in this regard. Auditing Standard No. 700 states the objective
of the auditor to express an opinion on the financial statements, based on the evaluation of the results
obtained from the audit evidence obtained, and also to provide the opinion in a transparent manner in
the form of a written report, along with the description of its basis. The importance of the auditor's
opinion is determined according to the quality of the reports and the amount of audit hours to the
accreditation in the financial statements. The current research was conducted with the aim of
analyzing the relationship between time budget pressure, the quality of the independent audit report and
the type of auditor's opinion. The statistical sample of the research includes 184 stock companies during
the years 1396-1401. The research method is descriptive method of correlation type and mixed research
method. Results show that there is a negative relationship between the time
budget pressure and the quality of the independent audit report, and a negative and inverse relationship
between the time budget pressure and the auditor's opinion type; There is a positive and direct
relationship between the quality of the independent audit report and the auditor's opinion. Also, there is
a negative relationship between the time budget pressure and the quality of the independent
audit report with the modifying role of the auditor's opinion type.
Keywords
Time budget pressure
auditor's opinion
audit report quality
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