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Professional Knowledge and Skills Required for Accounting Majors Who Intend to Become Auditors: Perceptions of External Auditors

Author

Listed:
  • Uyar, Ali

    (Fatih University)

  • Gungormus, Ali Haydar

    (Fatih University)

Abstract

This research aims to ascertain the professional knowledge and the skills/attributes that are considered important by external auditors for a graduate who intends to be an auditor. For this purpose, we conducted a survey on external auditors in Turkey. The research has two dimensions: skills dimension (twenty one items) and professional knowledge dimension (twenty four items). The results indicated that all skills except “knowledge of accounting software” are perceived to be important or very important for the auditing profession. Among the most important skills that graduates are expected to possess are ethics, teamwork, and honesty. The results also demonstrated that some courses are perceived to be extremely necessary, e.g. Auditing, Microsoft Office Programs, Accounting and Financial Reporting Standards, Financial Statement Analysis, Financial Accounting, Capital Market Board Regulations, Cost Accounting, and Managerial Accounting. In addition, cross analyses indicated that there are significant differences among subgroups based on gender, education, auditing firm, experience, and job title.

Suggested Citation

  • Uyar, Ali & Gungormus, Ali Haydar, 2011. "Professional Knowledge and Skills Required for Accounting Majors Who Intend to Become Auditors: Perceptions of External Auditors," Business and Economics Research Journal, Uludag University, Faculty of Economics and Administrative Sciences, vol. 2(3), pages 1-33, July.
    • Handle: RePEc:ris:buecrj:0051
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    Citations

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    Cited by:

    1. Komarev, Iliya & Preobragenskaya, Galina, 2022. "A framework of market-relevant accounting competencies for the Gulf Cooperation countries (GCC)," Journal of Accounting Education, Elsevier, vol. 59(C).
    2. Meredith E. David & Fred R. David & Forest R. David, 2021. "Closing the Gap between Graduates’ Skills and Employers’ Requirements: A Focus on the Strategic Management Capstone Business Course," Administrative Sciences, MDPI, vol. 11(1), pages 1-16, January.

    More about this item

    Keywords

    Accounting education; Auditing; Skills; Professional knowledge; External auditors;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing

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