Audit expectation gap: Concept, nature and trace

被引：0

作者：

Salehi, Mahdi ^{[1
]}

机构：

[1] Ferdowsi Univ Mashhad, Accounting & Management Dept, Mashhad, Iran

来源：

AFRICAN JOURNAL OF BUSINESS MANAGEMENT | 2011年 / 5卷 / 21期

关键词：

Audit; responsibility; expectation gap; PERFORMANCE;

D O I：

暂无

中图分类号：

F [经济];

学科分类号：

02 ;

摘要：

Audit expectation gap is not a new phenomenon in auditing literature. It somewhat gives a bad reputation to external auditors. This paper addresses the nature and different dimensions of audit expectation gap around the world. The author comes to the conclusion that this kind of gap should be reduced by the auditor himself, by improving audit responsibilities, educating various users, and mandating new standards.

引用

页码：8376 / 8392

页数：17

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