Abstract

This study explores how entrepreneur auditors’ attitudes and others toward marketing and their views on the importance of marketing affect how they balance their time spent on auditing and marketing activities. The study is based on a survey of 257 auditors. We empirically controlled the direction and significance of variables' relationships, using a questionnaire. Research hypotheses (Hypotheses I and II) were analyzed using ordinary least-squares regression, the analytic hierarchy process and the Technique for Order of Preference by Similarity to Ideal Solution (for Hypothesis III).
Research results showed no significant relationship between the attitudes of entrepreneur auditors and others toward marketing activities on the balance between audit time and marketing activities. However, a significant difference was between the attitude of entrepreneur auditors and others toward the importance of marketing activities on the balance between audit time and marketing activities. Auditors’ attitudes were then tested based on the total statistical sample for determining their priorities on auditing responsibilities as far as attitude and importance were concerned. Results showed that the priority of audits over the attitude toward auditing activities on independence and quality of audit is higher the importance given to auditing activities. This indicates that any change in an auditing process and finally their effects on auditing standards and output of auditing activities, i.e. final report, should be developed in audit’s attitudes.