المستخلص: |
Conflicting views are concluded regarding the effects and roles of accounting and auditing education in narrowing the Auditing Expectation Gap (AEG); whereas, this line of research is significantly overlooked in the Egyptian context. This paper employs a questionnaire survey to investigate the role of accounting and auditing education in reducing the Auditing Expectation Gap (AEG) in the Egyptian business environment. The questionnaire survey was completed by 1074 fourth-year undergraduate students, whose major is accounting and auditing, in the last examination day of the academic year 2012/2013. Further, we review contents of auditing courses that are taught in the third and fourth years in the Faculty of Commerce in Assiut University. We find no empirical evidence that accounting and auditing education reduces significantly the AEG regarding the responsibility of auditors and/or managers for the following areas; (a) internal control systems and procedures; (b) accounting errors; fraud, and irregularities; (c) the presentation of financial statements; (d) auditor's independency; and (e) the auditor's assurance and attestation tasks.
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