Audit Expectation Gap among Undergraduate Accounting Students at Jordanian Universities

Abstract

The purpose of this study is to focus on the gap between users’ understanding and actual auditing practices, and the extent to which this gap can be narrowed through the role of auditing education at Jordanian universities. The data was collected by a questionnaire survey of randomly selected members that looked at four interest areas: duties, legal and ethical structure, reliability and responsibility, and audit report. This study contributes in an important way to narrowing the audit education gap and identifying the public’s misunderstanding of audit regulations.