Main Article Content
To produce a high quality audit report, an auditor must carry out several audit procedures.
Premature sign-off audit procedures is one of the behaviors that can reduce audit quality because
ignores and stops audit procedures that must be carried out in accordance with the audit program.
The aims of this research is to examine the effect of time budget pressure and personal auditor
characteristics on premature sign-off audit procedures. The characteristics considered consist of
external locus of control, auditor's self rate performance, turnover intention and self esteem. In
additions this research also examines the sequence of procedures that are often stopped or
abandoned by the auditor. This study used questionnaires to obtained data form 140 auditors in
Yogyakarta, Semarang and Surakarta. Based on the Friedman test, this research found that the
procedure for understanding client business often ignored by auditors. Based on the logistic
regression test, this research found that the time budget pressure factor affects the behavior of
premature sign-off audit procedures.