“…The results of this study are in line with learning theory which suggests that learning is a process of adaptive behavior that is progressive (Skinner, 1958). Learning is a set of cognitive processes that change the nature of the environmental stimulus, passing information processing, into new capabilities (McGeoch, 1933;Gagne, 1984). Research shows that financial statement users who obtain auditing learning can understand the duties and responsibilities of auditors on audited financial statements (Monroe & Woodliff, 1993;Gramling et al, 1996;Pierce & Kilcommins, 1997).…”