This research uses data obtained from surveys of 126 practicing nonfinancial auditors and 400 nonfinancial audit clients in Australia, in relation to the roles and requirements of nonfinancial auditors. Based on a review of extant literature, the paper explores empirically the following two propositions: P1: Nonfinancial auditors and nonfinancial audit clients have different expectations as to whether the audit should focus on compliance with the standard (CWTS) or continuous improvement (CI) of processes. P2: There is significant difference in perception of actual audit conduct between clients and nonfinancial auditors. Based on factor analysis, the propositions were separately tested using various individual items for the two factors (or each approach), i.e., auditing for CWTS and auditing for CI. Support was found in general for both propositions and the paper presents several results in this regard.
展开▼
