The effects of auditors’ workloads on audit quality

Abstract

This research study was triggered by the researcher’s experiences during her internship at Grant Thornton Camelsa. The researcher observed that it is likely that audits performed under workload compression conditions are likely to be of lower audit quality when compared to audits performed under non-workload compression conditions. The objective was to establish “remedies” to curb the effects of compressed workloads. Literature was reviewed on definitions of audit quality, workload compression and relationship between audit quality and workload compression. A descriptive research design was adopted and the target population was Grant Thornton Camelsa’s audit staff which was selected by judgemental and random stratified sampling. The researcher used questionnaires, interviews and secondary data to obtain information.Collected data was analyzed and presented in the form of tables, pie charts and graphs. The researcher found out that audit quality is compromised under workload compression conditions which are high during the first quarter of the year and recommended that Grant Thornton increase the firm capacity, introduce more permanent positions for trainees and schedule advanced deployment schedule to alert auditors what is ahead of them.