ABSTRAK Penelitian ini bertujuan untuk mengetahui perbedaan pemahaman mengenai audit antara mahasiswa akuntansi yang belum bekerja dan mahasiswa akuntansi yang sudah bekerja dengan ketentuan semua mahasiswa telah mengambil mata kuliah Pengauditan/ Auditing. Dengan melibatkan 25 responden mahasiswa akuntansi yang belum bekerja, dan 25 responden mahasiswa akuntansi yang sudah bekerja dan telah mengambil mata kuliah Pengauditan/ Auditing. Adapun pengujian hipotesis dalam penelitian ini menggunakan uji Mann-Whitney U-Test. Dengan hasil penelitian yang menunjukkan bahwa tidak terdapat perbedaan pemahaman audit yang signifikan antara mahasiswa akuntansi yang belum bekerja dan mahasiswa akuntansi yang sudah bekerja dengan ketentuan semua mahasiswa telah mengambil mata kuliah Pengauditan/ Auditing. Hal tersebut juga di dukung dengan hasil nilai mean rank yang menunjukkan hasil skor rata-rata jawaban mahasiswa akuntansi yang belum bekerja dan sudah mengambil mata kuliah Pengauditan/ Auditing sebesar 30.74 dan hasil skor rata-rata jawaban mahasiswa akuntansi yang sudah bekerja dan sudah mengambil mata kuliah Pengauditan/ Auditing sebesar 32.55. Kata kunci : Pengauditan/ Auditing, Mann-Whitney U-Test , Akuntansi ABSTRACT This study aims to determine differences in understanding of auditing between accounting students who have not worked and accounting students who have worked with the provisions that all students have taken the Auditing course. By involving 25 respondents of accounting students who have not worked, and 25 respondents of accounting students who have worked and have taken the Auditing course. The hypothesis testing in this study uses the Mann-Whitney U-Test. With the results of the study which showed that there were no significant differences in audit understanding between accounting students who had not worked and accounting students who had worked with the provisions that all students had taken the Auditing course. This is also supported by the results of the mean rank value which shows the average score of answers of accounting students who have not worked and has taken the Auditing course of 30.74 and the results of the average score of answers of accounting students who have worked and have taken Auditing courses are 32.55. Keywords: Auditing, Mann-Whitney U-Test, Accounting