اثر ضغط موازنة الوقت في الاختبارات الخاصة بادلة الاثبات دراسة ميدانية علي مكاتب التدقيق في محافظتي اللاذقية و طرطوس

Many of theprevious studiesfound an impact oftime budget pressureonan important stageof the audit process, which are substantive tests. This research tries tostudythis impact on Syrian environmental. Research data has been collectedthrougha comprehensive survey ofaudit firmsinLattakia and Tartous, and then analyzed. This stage is consisted of the basic procedures performed by the auditor when he collects audit evidence and make decisions in relation to this evidence, which must be taken by auditor. The research has found that the time budget pressure has an effect on some of these procedures and decisions.