Business Commons^™

Differential Perceptions In Auditing Terms, Pearl Tan, Hian Chye Koh, Aik Meng Low

Research Collection School Of Accountancy

This paper investigates the differences in the relative perceptions of auditing terms among groups of accountants, bankers and students. Perceptual models were constructed using multi-dimensional scaling and cluster analysis techniques. The models derived therefrom indicate that there are no major inter-group differences in the relative perceptions of auditing terms. This study does not therefore support the hypothesis that the “expectation gap” between users and preparers of the audit report are caused by semantical problems.