The Role of Undergraduate Auditing Coursework in Reducing the Expectations Gap.

This study presents the results of a survey questionnaire used to ascertain whether the perceptions of undergraduate business students about audit expectations issues would be changed after completion of an undergraduate auditing course. The perceptions of students subsequent to completion of an auditing course are also compared to the perceptions of professional auditor. The issues addressed in this survey include: the appropriate role for auditors; the specific parties to whom auditors should be responsible; the prohibitions and regulations that should be placed on audit firms; and the decisions that auditors would likely make in a series of specific case studies. The survey results are also used to provide evidence as to the perceptions ot these three groups regarding key performance attributes of auditing.