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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