Bakgrund: Studenters uppfattning om sitt blivande yrke överensstämmer inte alltid med vad de upplever när de kommer ut i arbetslivet, det finns ett förväntnings-realitetsgap. När studenten övergår till nyanställd kan det uppstå en verklighetschock. För att få en praktisk koppling till den teoretiska utbildning som de akademiska lärosätena tillhandahåller, kan studenten genomgå en verksamhetsförlagd utbildning (VFU). I Sverige är det i dagsläget åtta lärosäten som erbjuder VFU som en del av ekonomutbildning med inriktning redovisning/revision. Syfte: Syftet med studien är att utforska hur VFU påverkar redovisnings- och revisionsstudenters uppfattningar om revisorsassistenters arbetsuppgifter, roller och ansvar. Genomförande: En förstudie genomfördes där tre revisorsassistenter intervjuades för att ge oss en tydlig bild om revisorsassistenters arbetsuppgifter, roller och ansvar. Dessa intervjuer låg sedan till grund för utformningen av en enkät som skickades ut till redovisnings- och revisionsstudenter på de lärosäten som erbjuder VFU inom ramen för utbildningen. Detta för att identifiera redovisnings- och revisionsstudenternas uppfattningar om revisorsassistentens arbetsuppgifter, roller och ansvar. Slutsats: Vår slutsats är att VFU inte tycks ha någon större påverkan på redovisnings- och revisionsstudenters uppfattningar om revisorsassistentens arbetsuppgifter, roller och ansvar. Ett svagt samband har kunnat identifieras mellan VFU och revisorsassistentens arbetsuppgift kontrollera siffror. Studien antyder att det finns en skillnad på uppfattningarna mellan lärosätena. Förslag till vidare forskning: En longitudinell studie där ett antal redovisnings- och revisionsstudenters uppfattningar studeras under hela verksamhetsförlagda utbildningen för att fånga kunskaperna före och efter VFU. / Background: Students' perception of their future profession does not always correspond with what they experience when they are new employees – there’s an expectation-reality gap. When the student becomes a new employee, they may experience a reality shock. To get some practical connection to the theoretical education that the academic universities provide, the student may undergo a work integrated learning (WIL). In Sweden there are eight institutions offering WIL as part of economic studies with specialization within accounting/auditing. Objective: The aim of this study is to explore how WIL affects the accounting and auditing students' perceptions of auditor assistants' duties, roles and responsibilities. Implementation: To start with, a pilot study was conducted in which three auditor assistants were interviewed in order to get a clear picture of auditor assistants' duties, roles and responsibilities. These interviews formed the basis for the design of a questionnaire sent out to the audit and accounting students at the universities that offer WIL within the framework of the economic studies. This was done to identify accounting and auditing students' perceptions of auditor assistants' duties, roles and responsibilities. Conclusion: Our conclusion is that WIL does not seem to have any major impact on the accounting and auditing students' perceptions of auditor assistants' duties, roles and responsibilities. A weak relationship has been identified between WIL and the assistant auditor task check digits. The study suggests, however, that there is a difference of perceptions between the different educational institutions. Suggestions for further research: A longitudinal study in which a number of accounting and auditing students' perceptions are studied throughout the work integrated learning course in an attempt of capturing their perception before and after WIL.

本研究係針對會計師及會計系學生之不當學習行為是否會影響其日後對一般工作不道德行為與審計專業不道德行為之認知與意圖進行探討，並試圖瞭解兩者形成從事審計專業不道德行為意圖之考慮因素。 本研究係以問卷方式蒐集資料，其中，會計師樣本係從台北市會計師公會登錄之會計師進行隨機選取，學生樣本則係從北部四所大學會計系四年級學生為對象進行問卷調查。研究結果顯示： 一、 會計師相對於會計系學生而言，較能確定不會從事審計不道德行為，且對於不當學習行為之認知亦較學生嚴重。 二、 會計師與會計系學生若認為他人亦有從事審計不道德行為之意圖時，就愈有可能從事該審計不道德行為；且不論是會計師或是會計系學生，曾經做過愈多不當學習行為者，就愈可能存有從事審計不道德行為之意圖。 三、 對於不當學習行為認知愈不嚴重之會計師，對於一般工作不道德行為之認知亦愈不嚴重；而對不當學習行為的認知愈不嚴重之會計系學生，對於一般工作不道德行為或是對審計專業不道德行為之認知亦愈不嚴重。 / This research was aimed to examine relationship among academic misconduct, improper business practice and morally questionable behavior in auditing of CPAs and auditing students. In addition, this research also examined the factors affecting the intention of CPAs and auditing students to behave unethically in auditing. The data were collected by questionnaires. The CPA samples were chosen randomly from CPAs registered in the CPA Association of Taipei City and the student samples were auditing students from four universities in northern Taiwan. Empirical results were summarized as follows: 1. CPAs appeared more certain about refraining from morally questionable behavior in auditing and perceived academic misconduct more seriously than auditing students. 2. When CPAs or auditing students deemed that others would breach ethics in auditing, they appeared to be more prone to do the same. Besides, if they had committed academic misconduct previously, it was more likely for them to choose morally questionable behavior in auditing. 3. CPAs who took academic misconduct less seriously perceived improper business practice less seriously. Auditing students who took academic misconduct less seriously perceived improper business practice and morally questionable behavior in auditing less seriously.