The Auditor-Auditee Relationship: Some Behavioral Considerations and Implications for Auditing Education.

Abstract The article discusses some behavioral considerations and auditing education implications of the auditor-auditee relationship. A major part of the problem in auditor-auditee relationships seems to be related to the specific nature of the auditors' activities and how these activities are perceived by both parties in the relationship. Over the years the authors have encountered a number of auditing situations, either in organizations of which they have been members or in their roles as consultants to management, which point out the difficulties frequently encountered in attempting to build successful auditor-auditee relationships. The student can be provided with useful tools to apply in the experiential phase of development which occurs as he or she actually is practicing as an auditor. It seems reasonable to argue that one of the important aspects about auditing relates to the nature of the human environment in which the auditor functions. Understanding the dynamics of human relationships is one of those areas connected with auditing that can and should be taught within a university.