The impact of auditors’ workload on audit quality: case of BDO Zimbabwe chartered accountants

Abstract

This research study was undertaken to deduce the impact of auditors’ workload on audit quality at BDO Zimbabwe Chartered Accountants. The researcher observed that audits performed under high workload pressures are more likely to be of lower quality which triggered the need for this research. The research therefore aimed to ascertain audit quality measurements, determine factors which contributes towards auditors’ workloads and in turn applicable measures to manage these workloads. Also targeted by the research was the relationship between auditor’s workload and audit quality before concluding with pertinent practices on workloads to ensure quality audit. A descriptive research design was embraced in this study incorporating both the qualitative and quantitative approaches so that they could complement each other in determining the impact of auditors’ workload on audit quality. The researcher found out that audit quality is compromised under workload compression conditions which are high during the first quarter of the year. Aggregated STATA 11 results showed that a single unit change in auditors’ workload will negatively affect audit quality by approximately 31.80%. The researcher rolled down the curtain by recommending that BDO Zimbabwe may develop a proper workload management policy to manage audit workload simultaneously defining audit team development.