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Audit Education in the Polytechnic Institute of Cávado and Ave and the Audit Expectation Gap

Audit Education in the Polytechnic Institute of Cávado and Ave and the Audit Expectation Gap
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Author(s): Sara Serra (Polytechnic Institute of Cávado and Ave, Portugal), Patrícia Gomes (Polytechnic Institute of Cávado and Ave, Portugal)and Cristiana Silva (Polytechnic Institute of Cávado and Ave, Portugal)
Copyright: 2019
Pages: 19
Source title: Organizational Auditing and Assurance in the Digital Age
Source Author(s)/Editor(s): Rui Pedro Marques (University of Aveiro, Portugal), Carlos Santos (University of Aveiro, Portugal)and Helena Inácio (University of Aveiro, Portugal)
DOI: 10.4018/978-1-5225-7356-2.ch003

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Abstract

The audit expectation gap (AEG) is present in society and, while there, will encourage discrediting the auditors. Given the seriousness of this situation, several solutions have been pointed out, one of which is to promote audit education. The aim of this chapter is to verify if adult education, taught at the Polytechnic Institute of Cávado and Ave (IPCA), reduces the AEG, considering the perceptions of its students about the role assigned to the auditors and the degree of success of the auditors in certain situations. The application of a questionnaire allowed to conclude that, as the literature review showed, audit education changes the perceptions of IPCA students about the role and degree of success of the auditors, generally reducing the AEG.

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