Attitude to Stress Paradigm in Audit Quality Subject;By Emphasize on Ethical Culture, Time Budget Pressure and Stressor Factors

A common source of stress that employees face in the workplace or organization is called job stressor factors. These stress factors include role of ambiguity, conflict and overload. However, paying attention to ethical culture and the existence of organizational structure is also a significant issue in a professional environment, and ethical culture can reduce the stress of auditors by improvement of the work environment. In addition, auditors often face with pressure of strict time budgets, a situation which approximately originates from quasi-tender conditions for audit contracts. The present study, besides the emphasizing the role of traditional stressor factors in explanation of job risk of auditors, has pushed the factors of organizational culture and time budget pressure in the category of auditors' stress and of course strengthened and modified the traditional paradigm model of stress in the category of auditors. In this regard, the view point of 318members of the Iranian Society of Certified Public Accountants during spring and summer of 1399 were used and the results showed that the theoretical stressors factors (role ambiguity, role conflict and role overload), weakening of moral culture and Time budget pressures cause to increase auditors stress. In addition, weakening of ethical culture causes increase of pressure of time budget and besides weakening of oral culture and time budget pressure cause reduction of audit quality. In this way, the traditional model of the stress paradigm in the category of audit was modified and strengthened.