Objective: The purpose of this paper is to investigate the effect of individual and organizational characteristics on the acceptance of underreporting time by the auditor which can be used to negotiate the fees of auditors with customers. Distorting budget time. Assessing the effectiveness of auditing and finally audit quality has a negative impact. Methods: This research is an applie... https://thegreensjunglebeautyshops.shop/product-category/kids-jogger/