THE PERCEPTION OF AUDITEES OVER THE BEHAVIORAL SKILLS OF INDEPENDENT AUDITORS: AN EMPIRICAL STUDY IN THE METROPOLITAN REGION OF FLORIANÓPOLIS/SC
DOI:
https://doi.org/10.11606/rco.v7i18.55303Keywords:
Auditing, Behavioral skills, Auditor’s skills, Independent auditors, Auditee’s perceptions.Abstract
This study investigated the perception of auditees over the behavioral skills of independent auditors. This study, of exploratory nature was conducted through a questionnaire. The results indicated that the perception of auditees, for the twenty-one skills investigated ranged between average (median 3) and high (median 4), with emphasis on skills “ambition” and “flexibility”, which obtained the most high and most low rating, respectively. Furthermore, was observed that the skills "leadership", "interpersonal relationships" and "deal with pressure and stressful situations", obtained a high rating by group of respondents whose contact was with the Auditor Partner and, at the other extreme, low ranking by the group whose contact was with the Trainee/Assistant. In general, the results suggest that in the perception of respondents, some skills can have high or low ranking, according to the experience of the auditors of contact.Downloads
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