Abstract
The accounting profession has called for increased attention to communica tion skill development in accounting curricula. Since independent accountants rely extensively on client communications when gathering evidence during external audits, identifying and minimizing communication barriers with clients can improve audit efficiency and effectiveness. This study evaluated client perceptions of the seriousness and frequency of potential communica tion barriers in external audits. Factor analysis revealed both a credibility/background factor and hostility/conflict factor to be the most seri ous barriers. Subjects perceived personality differences, "know-it-all" attitude, "either-or" thinking, resistance to change, and jumping to conclusions as occurring most frequently.
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