| The audit expectation gap： A review of the contributing factors |
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| 摘 要： | The audit expectation gap is critical to the auditing profession because the greater the unfulfilled expectations from the public, the lower is the credibility, earning potential and prestige associated with the work of auditors. The aim of this paper is to uncover the causes of an audit expectation gap. It is revealed that the existence of an audit expectation gap is due to complicated nature of an audit function; conflicting role of auditors; retrospective evaluation of auditors＇ performance; time lag in responding to changing expectation; and self-regulation process of the auditing profession.
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| 关 键 词： | 审计期望差距 审计工作 管理模式 促成因素 |
The audit expectation gap： A review of the contributing factors |
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| Authors: | LEE Teck-Heang Azham Md Ali |
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| Institution: | [1]Faculty of Accountancy and Management, Universiti Tunku Abdul Rahman, Selangon 43000, Malaysia [2]College of Business, Accounting BuiMing, Universiti Utara Malaysia, UUM Sintok Kedah Darul Aman 06010, Malaysia |
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| Abstract: | auditing audit expectation gap contributing factors audit litigations retrospective evaluation |
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| Keywords: | auditing audit expectation gap contributing factors audit litigations retrospective evaluation |
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