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9 maj 2019 · The expectation gap in audit is the difference between what the public expects and what auditors provide. ACCA proposes a new approach to address the gap, focusing on knowledge, performance and evolution of the audit profession.
28 kwi 2022 · This paper synthesizes the existing knowledge of the audit expectation gap (AEG) from 1974 to 2021, covering both private and public sectors. It defines, explains, and discusses the causes, mechanisms, and strategies to narrow the AEG, as well as its implications and future research directions.
2 lip 2014 · Overall, it can be shown that the audit expectation gap is by its nature a persistent phenomenon comprising complex social aspects and interactions with changing accounting requirements, such as increased uncertainties in accounting estimates.
2 maj 2024 · Tools. Abstract. Auditing standards have become a central feature in the world of auditing. One of the primary claims made for International Standards on Auditing (ISAs) is their capacity to reduce the audit expectations gap (AEG), but the gap persists despite the widespread adoption of ISAs.
20 cze 2017 · This exploratory study aims to provide insight into the audit expectation gap between companies and their auditors measured by the materiality for the financial statement as a whole, defined for the purpose of this paper as the materiality gap.
Purpose – This paper reviews a substantial body of scholarly work on the audit expectation gap (AEG) for many years and aims to construct a new synthesis of the existing knowledge of the AEG discovered by
11 lip 2014 · Audit expectation gap can be reduced by strengthening the external auditor's willingness and ability to comply with existing auditing standards regarding fraud detection, narrowing...
