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The audit profession today: The auditor's perceptions of "on the job" training.
Högskolan Väst, Institutionen för ekonomi och it, Avd för företagsekonomi.
2019 (engelsk)Independent thesis Basic level (university diploma), 5 poäng / 7,5 hpOppgave
Abstract [en]

The purpose of this study was to investigate auditor's perceptions of "on the job" training they received and, the auditor's perceptions of their firms training and evaluation methods.

A quantitative strategy with certain qualitative elements were used to investigate. Data was collected using a questionnaire and analysed by comparing the empirical results with the theories on training and "on the job" training presented.

The study's findings relate to the research purpose through the auditor's answers to the questionnaire. On the basis of the answers given by the five auditors, we have learnt that firms do indeed train and evaluate their staff and therefore adhere to the PCAOB standard. The auditors perceived the training to be planned, structured thus rewarding. They also agreed on most aspects of the four training methods indicating that the firms used a combination of methods to train their staff. The findings also reveal that more than one method is used to evaluate each training method apart from job rotation training method, implying that the firms use a combination of methods to evaluate the training methods. Further, not all the training methods helped the auditors acquire enough skills to work independently, further suggesting that the firms use multiple training method to achieve this goal. Moreover, the findings revealed that task goals, its purpose, expected results or skills required to perform given tasks were not consistently explained and demonstrated. In addition, guidance and review of work done was not provided for all "on the job" training methods. Insight is gained into the auditor's perceptions of "on the job" training, and also revealed is the auditor's perceptions of their firms training and evaluation methods.

This paper’s contribution is to encourage the firms to make certain that training components such as guidance and review of work done, are readily offered to the auditor’s despite the training method chosen. Accordingly, audit goals, their purpose, expected results and skills required to perform given tasks should be explained and demonstrated consistently.

sted, utgiver, år, opplag, sider
2019. , s. 41
Emneord [en]
Audit profession, “on the job” training, evaluation methods for audit training.
HSV kategori
Identifikatorer
URN: urn:nbn:se:hv:diva-13837Lokal ID: EHF201OAI: oai:DiVA.org:hv-13837DiVA, id: diva2:1314047
Fag / kurs
Business administration
Veileder
Examiner
Tilgjengelig fra: 2019-05-10 Laget: 2019-05-07 Sist oppdatert: 2019-05-10bibliografisk kontrollert

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