The Expectation Gap of Auditor’s Responsibility: Students’ Perception

This paper examined the students' perception of the auditors' responsibility in Turkey. The sample size was 110 students. The data were collected before and after taking the auditing course, to measure the difference in the students' perception. The data were analyzed using paired sample t-test to determine whether the mean difference between before and after the course was significant. The study resulted that there is a significant difference from students’ perception in auditor’s responsibility for preventing fraud, the auditor agrees with the accounting policies used in the financial statements, the audited entity is free from fraud and the audited financial statements provide assurance regarding the performance of the entity.

Anahtar Kelimeler: Auditing, Expectation Gap, Students’ Perception, Auditor’s Responsibility

This paper examined the students' perception of the auditors' responsibility in Turkey. The sample size was 110 students. The data were collected before and after taking the auditing course, to measure the difference in the students' perception. The data were analyzed using paired sample t-test to determine whether the mean difference between before and after the course was significant. The study resulted that there is a significant difference from students’ perception in auditor’s responsibility for preventing fraud, the auditor agrees with the accounting policies used in the financial statements, the audited entity is free from fraud and the audited financial statements provide assurance regarding the performance of the entity.

Keywords: Auditing, Expectation Gap, Students’ Perception, Auditor’s Responsibility