2022B01 – Audit planning pressure

How much audit planning pressure – within and outside the original audit planning – occurs in the audit practice over the past few years? How many audits are completed within the original audit planning – and with how much audit effort? How many audits are not completed within the original audit planning – and how (with what audit effort) is this time-overrun absorbed? Examining planned versus realized audit effort on three aspects: 1) Distribution of audit effort over time, 2) Concentration of audit effort in (the compilation of) the audit team, and 3) Time pressure in the completion phase of the audit.