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The Other Expectations Gap in Auditing
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Howard B. Levy, CPA
Many aspiring CPAs and auditors have a certain image of the profession. Some are attracted because of its perceived order and structure. Others are pointed to the profession because they are excellent at math. A few even enjoy the complexity of tax laws and regulations. Once in the profession, however, they often find these preconceptions contradicted by reality. Math is not as important an accounting skill as it seems (see Jessica Scheck, “6 Myths about Being an Accountant,” Financial Career Options, Oct. 18, 2016, http://bit.ly/2k1KYMF), and any auditor who has been through a busy season can testify that order and structure can sometimes be in short supply. This disparity between the expectation and the reality of being an auditor leads to disillusionment.
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