PERAN PENGAJARAN AUDITING DALAM PENGURANGAN EXPECTATION GAP DILIHAT DARI PERSEPSI AUDITOR KAP DAN MAHASISWA AUDIT

Abstract

We have so many violations or fraud that occurred within the scope of the auditor, in this case what happens is less effective teaching role auditing so that the expectation gap.Therefore, this study aims to obtain empirical evidence of differences in the perception of the role of teaching auditing expectation gap reduction. To perform the data processing stage first performed data collection and information.The process is done by distributing questionnaires.
In this study there are two samples, namely, that of the Auditor KAP and students who are taking courses in auditing, for sampling of students using purposive sampling method.  KAP questionnaires were returned from as many as 43 in the city of Padang, while the University is located in the city of Padang as many as 112. Hypothesis testing using independent t-test test.

In this study, there were significant differences in perceptions between auditors that exist on the firm with the students who are taking courses in auditing the teaching role of auditing in reducing the expectation gap to three issues auditor roles, responsibilities and communication.  

Keywords: Expectation Gap, Auditor Roles, Responsibilities and Communication