Skills, knowledge and attitudes for present day auditors

Siriwardane, Harshini, and Hoi Hu, Billy Kin (2013) Skills, knowledge and attitudes for present day auditors. In: Proceedings of the 8th International Conference on Accounting and Management Information Systems (2013) pp. 823-845. From: AMIS 2013: 8th International Conference on Accounting and Management Information Systems, 12-13 June 2013, Bucharest, Romania.

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Accounting scandals have undoubtedly transformed the auditor's role. Therefore it is important to identify the skills, knowledge, and attitudes (SKAs) required of auditors in the current business and regulatory environment. This paper proposes a list of SKAs that may be important for present day auditors. It reports the results of a Singapore-based survey of practitioners. All SKAs examined are deemed important; professional integrity, assessing audit evidence, and having a questioning mind rank as the three most important. We also report audit supervisors' perceptions about entry-level auditors' performance in each SKA. A significant importance-performance gap exists for each SKA examined. The list of SKAs examined here can be refined and improved by replicating the study in other countries and by improving on the limitations of this study, which are discussed later. Findings of the study may also help aid higher education institutions and professional bodies in developing SKAs needed by auditors.

Item ID: 31838
Item Type: Conference Item (Presentation)
ISSN: 2247-6245
Keywords: skills, knowledge, attitudes, auditors, importance-performance gap
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Date Deposited: 03 Jun 2014 02:08
FoR Codes: 15 COMMERCE, MANAGEMENT, TOURISM AND SERVICES > 1501 Accounting, Auditing and Accountability > 150102 Auditing and Accountability @ 100%
SEO Codes: 90 COMMERCIAL SERVICES AND TOURISM > 9001 Financial Services > 900199 Financial Services not elsewhere classified @ 100%
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