표준감사보고서 개선과 회계교육의 회계감사 기대차이 축소 효과

This study examines whether there is any audit expectation gap, and whether improving standard audit reports and accounting education reduce the audit expectation gap. This study applies an experiment to loan officers from big 8 banks in Korea. We use 4 types of standard audit reports for experimental manipulation as a between-subjects variable. The level of accounting education, which is a predetermined independent variable, is classified into three groups. For a dependent variable, we use banker's irrational audit expectation gap. As a result of research, it is found that there exists some audit expectation gap in Korea. It is also found that improving standard audit reports and accounting education reduce the audit expectation gap. On the other hand, although current standard audit reports have been revised by the amendment of the Standards Rule of Auditing, they did not have much impact on reduction of the audit expectation gap. Therefore, it is requested to improve standard audit reports and to reinforce accounting education. This study contributes to the followings. First, this study warns that undue responsibilities can be levied to auditors because of the audit expectation gap. Second, since one of the significant independent variable in this study is the level of accounting education, it is highly expected that the results of this study have some influence on accounting education.