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28 kwi 2022 · 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 numerous scholars in the world. Design/methodology/approach.
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 · In a report entitled “Closing the Expectation Gap in Audit” (2019), the Association of Chartered Certified Accountants's (ACCA), argued that to narrow the performance gap, standard-setters should revise standards to be clearer, provide enhanced guidance material and undertake post-implementation reviews (p. 14).
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.
The Association of Chartered Certified Accountants (ACCA) defines the audit expectation gap in three ways: The first describes the gap between what the public, undoubtedly strongly influenced by the media, understands about the work of auditors and what auditors are actually responsible for (knowledge gap).
1 kwi 1998 · The objective of this paper is to review the literature on the audit expectation gap along the following lines: definition of the expectation gap; nature and structure of the expectation...
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
