Existing and expected roles and responsibilities of auditors as well as the factors, which contribute to the existence of the audit expectation gap in a society. The audit expectation gap has a long and persistent history there is widespread con- cern with the existence of the “expectation gap” between the auditing. Audit expectation gap: a qualitative methodological approach thus, this suggests the existence of expectation gap towards audit functions. We examine in this paper the audit expectation gap in light on the existence of a gap between what the public expect from an audit and what.
Audit expectation gap is the difference between the levels of expected reason an expectation/performance gap exists between the. Recent regulatory initiatives targeting the statutory audit regime support the notion that the audit expectation gap is still a driver of change. Influence / importance of the audit expectation gap to the auditing existence of these perceptional differences in auditors, accountants or users of financial. A number of these reforms involve auditors and the audit profession, in the words of the industry leaders' statement, an “expectations gap.
The audit expectation gap, generally known as the differences between what community and the general public, half of the audit expectations gap exists due. Each facet or dimension of the audit expectations gap may inform regulatory oversight of auditors, as is it helpful to understand which gaps exist. Abstract the study examined the existence of audit expectations gap in ghana from the point of view of auditors, bankers and students of the institute of.
Work as an effective intervention to reduce the expectations gap that exists between the expectations of the society from auditorsand auditors' actual. Strength to other researchers in order to measuring audit expectation gap in the various studies have confirmed the existence of the audit expectation gap. Keywords: audit expectation gap, auditing profession, public knowledge, and 1978) which examined whether a gap exist between what the public expects or.
This study examined the relationship between audit expectation gap and different views exist of the reasons for the existence of the audit expectations gap. Assess the existence of audit expectation gap in ghana the study adapted the instrument used by best, buckby and tan (2001) and bogdanoviciute (2011. Audit expectation gap exist between auditors and users of financial information because of the perception of the latter, on the roles and duties of the former, and . This gap, conceived as a component of the audit expectation gap, is little examined in literature in order to investigate the existence of a.
While narrowing the audit expectation gap has been the main objective of an audit is”, while the information gap relates to “the existence of a gap between the . The auditing expectation gap results from the difference between the the auditor is only required to identify the risks that exist due to error. 26 the expectations gap in the context of fraud 27 the reasons for existence of audit expectation gap 28 minimizing audit expectation gap 29 methods.Download