Comparative Study of the Entrepreneur and Non-Entrepreneur Auditors? Attitude to Effective Factors of Their Independence

This study Comparative of the Entrepreneur and Non-Entrepreneur Auditors’ Attitude to Effective Factors of Their Independence. Using the 249 intact questionnaires returned, general and specialized information of questionnaires were analyzed. Results showed that the significant positive relationship of attitude to auditing activities in the entrepreneur auditors compared to others with time balance indicates that, due to the entrepreneurship characteristic in auditors, their attitude to auditing activities will strengthen the relationship between this attitude and the time balance of auditing and marketing activities. Auditors specialized in the industry, based on the theory of reasoned action, can make a substantial contribution to reduce costs and develop the auditing market, because they are aware of industry concerns, and their expertise will lead to better interaction with employers. The positive attitude of specialized auditors can take into account the interests of all stakeholders. Moreover, entrepreneur auditors with a positive attitude to marketing activities can have a significant positive effect on the balance of auditing and marketing activities. However, with increasing experience of auditors, the balance between auditing and marketing activities decreases. Given the important role of entrepreneur auditors in optimally performing assigned duties in the field of auditing and marketing, the partners of auditing firms are advised to consider the entrepreneurship characteristic in recruitment.